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.

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.

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.

The exemption must be applied for in writing or online at the relevant Chamber of Tax Consultants.

none

Fees are payable for processing the application, the amount of which varies depending on the responsible Chamber of Tax Consultants.

• 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)