Tax consultant - Apply for appointment

• Tax consultant examination You must have passed the tax consultant examination or aptitude test or have been exempted from the tax consultant examination. • Orderly economic situation You live in orderly economic circumstances. • No criminal conviction They must not have lost the ability to hold public office as a result of a criminal conviction. • Do not engage in incompatible activities You may not engage in any activity that is incompatible with your profession (for example, as an employee in another profession or as a tradesperson). • Cover note from a professional indemnity insurer You must have confirmation of cover from a professional liability insurer (for employees: Proof of inclusion in the employer's liability insurance). • For online applications: registration/login via BundID • For the online application: activated online ID function service.berlin.de/dienstleistung/329833/ For this you will need: • Your electronic ID card, the EU citizen card (eID card) or the electronic residence permit (eAT), each with activated online ID function (eID), and your PIN, • an external card reader or a modern, NFC-enabled smartphone with Android or iOS operating system • the ‘AusweisApp’ software • For online applications: consent to the electronic payment procedure Credit card, Giropay, direct debit and payment by bank transfer are available as payment options.

• Application for appointment as a tax consultant Submit the application online. In individual cases, you can obtain an application form on request from the Berlin Chamber of Tax Consultants. • Certificate of the tax consultant examination Notarised copy of the certificate of successful completion of the tax consultant examination or exemption from this examination. • current photograph not older than 1 year • Certificate of good conduct for submission to an authority service.berlin.de/dienstleistung/120926/ A certificate of good conduct for submission to an authority (according to § 30 para. 5 BZRG - document type ‘O’), not older than 6 months. • Professional liability insurance or co-insurance Proof of professional indemnity insurance or proof of co-insurance with an employer. • Proof of academic degrees or state-awarded qualifications, if applicable These are only included in the certificate of appointment if they are already included in the certificate of examination or exemption or are verified separately in the appointment procedure. • Only if you intend to work as an employee (in-house tax consultant): Employer's certificate, job description, employment contract • Employer's certificate detailing the reserved tasks undertaken with the non-professional employer • If applicable, description of activities (brief written description in bullet points is sufficient) • Copy of the employment contract • Only for (former) tax officials: certificate of dismissal or corresponding proof of departure from the tax authorities • Only for lawyers, established European lawyers, auditors or sworn accountants: Certificate A certificate from the competent professional organisation or other competent body stating that no facts are known which justify the withdrawal or revocation of the licence or appointment or the initiation of professional or honourable court proceedings.

• approx. EUR 200.00: The exact amount of the fees can be found in the current fee schedule of the Berlin Chamber of Tax Consultants. • In addition, members are obliged to pay a Chamber fee. The fee is set by the respective chamber meeting. Information on this can be obtained from the Chamber of Tax Consultants.

• Tax Consultancy Act (StBerG) §§ 40-48, 73-74, 79 - Appointment, organisation of the profession www.gesetze-im-internet.de/stberg/ • Federal Lawyers' Act (BRAO) §§ 2-3 - Lawyer www.gesetze-im-internet.de/brao/BJNR005650959.html#BJNR00565 • Ordinance on the Implementation of the Regulations on Tax Consultants, Tax Agents and Tax Consultancy Companies (DVStB) §§ 34-35 - Appointment as a tax consultant or tax agent www.gesetze-im-internet.de/stbdv/BJNR019220979.html#BJNR0192 • Fee schedule of the Berlin Chamber of Tax Consultants stbk-berlin.de/downloads-und-links/

• Information from the Berlin Chamber of Tax Consultants stbk-berlin.de/

You can be appointed by the Steuerberaterkammer Berlin (chamber of tax advisors) if your intended future professional establishment is located within the Berlin chamber district.