Application for an exemption from the prohibition of commercial activity pursuant to Section 57 (4) of the Tax Consultancy Act (StBerG)

Tax advisors and tax agents are generally prohibited from engaging in commercial activities. However, the competent Chamber of Tax Consultants may allow exceptions to this prohibition if the commercial activity is not expected to result in a breach of professional duties.

To the Chamber of Tax Consultants of which the respective tax consultant or tax agent is a member.

You can also handle the procedure via the Single Point of Contact.

The application must be submitted informally with a description of

• which specific activity is to be carried out,
• why this commercial activity does not jeopardize the professional duties as a tax consultant

A separate platform has been developed for online applications. On the so-called service platform, you can submit your applications electronically and much more! You are welcome to get your own impression of the application in advance without registering first. Use the simulation for this. To be able to use the online application to its full extent, you must first register for the online application procedure.

Online application procedure of the Point of Single Contact Hesse

The application must be submitted before commencing commercial activity.

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