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Tax consultant; application for an exemption for commercial activities
Tax advisors are generally prohibited from engaging in commercial activities. An exemption from this prohibition can be applied for.
Online services
Online services
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Ausnahmegenehmigung vom Verbot der gewerblichen Tätigkeit - Antragsportal der Steuerberaterkammern
Tax advisors or tax agents can apply online for an exemption from the ban on carrying out commercial activities.
Responsible for you
Steuerberaterkammer München
Street address
Nederlinger Straße 9
80638 München
Postal address
Nederlinger Straße 9
80638 München
Phone
Fax
Standort im BayernAtlas
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Procedure details
Description
Tax advisors and tax agents must exercise their profession independently, on their own responsibility, conscientiously, discreetly and refrain from advertising contrary to their profession. They must refrain from any activity that is incompatible with their profession or with the reputation of the profession.
They are therefore generally prohibited from engaging in commercial activities. Exceptions are possible under certain conditions if the activity is not expected to result in a breach of professional obligations.
Requirements
An exemption may be granted in particular for
- Exercising commercial activities within the scope of compatible activities,
- carrying out compatible activities in companies that are not professional practice companies; it must be ensured that tax advisors are not impaired in their professional duties,
- commercial activities that are only minor in terms of type and scope and taking into account the economic impact,
- temporary operation of commercial enterprises that have been transferred to the tax adviser by way of succession or of enterprises of close relatives of the tax adviser,
- taking over the emergency management of client companies.
Required documents
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The following documents are required:
- Explanation of why the commercial activity is not expected to result in a breach of professional duties
- Articles of association/bylaws
- Proof of insurance cover for the intended activity
- If applicable, other evidence (e.g. trade license, extract from the commercial register, organizational chart)
Proceedings
The exemption must be applied for in writing or online at the relevant Chamber of Tax Consultants.
Fees
Fees are payable for processing the application, the amount of which varies depending on the responsible Chamber of Tax Consultants.
Deadlines
none
Legal bases
Appeal
Administrative court action
Status: 24.01.2025
Editorially responsible for prodecure description: Steuerberaterkammer Nürnberg
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