Case groups that are suitable for exemptions are regulated in the professional code of conduct of the Federal Chamber of Tax Consultants. According to this provision, an exemption is possible if the commercial activities are carried out within the framework of compatible activities or activities compatible with the profession of tax advisor are carried out in companies that are not professional practice companies. However, it must be ensured that tax advisors are not impaired in their professional duties. Further exceptions apply to commercial activities that are only minor in terms of type and scope, taking into account the economic effects, the temporary operation of commercial companies that have been transferred to the tax advisor by way of succession or of companies close to the tax advisor, as well as to the assumption of emergency management in the case of client companies.
It should be noted that these regulations are designed as optional regulations and that the Chamber of Tax Advisors is therefore obliged to examine each case on a case-by-case basis.
In general, the exercise of activities pursuant to § 33 StBerG in commercial form as well as activities that are incompatible with the legal profession according to the established case law on the Federal Lawyers' Act (in particular intermediary and brokerage activities) is not eligible for approval.
The exemption may also be granted subject to conditions in order to avoid a refusal and thus a ban on activity. It is also possible to limit the time limit of the exemption.
