• Certificate of good conduct according to § 30 para. 5 BZRG (document type O, certificate of good conduct for submission to an authority, not older than 6 months)
• Academic degrees or state-awarded qualifications will only be included in the appointment certificate if they are already included in the examination or exemption certificate or are proven separately in the appointment procedure.

For first-time appointments:

• Certificate of successful completion of the tax advisor examination (certificate from the highest state authority responsible for tax administration confirming successful completion of the tax advisor examination or exemption from this examination or a certified copy of this certificate)

For initial appointment and reappointment:

• Passport photo (not older than 1 year)
• Proof of sufficient professional liability insurance

In the case of intended self-employment:

• Proof of existing professional indemnity insurance (BHV): Confirmation from the insurer or the provisional cover note on the application to take out BHV

In the case of intended (exclusive) activity as an employee or freelancer:

• A written confirmation from the employer/client of the applicant's employment as an employee or freelancer and a copy of the employer's/client's insurance certificate

If the applicant intends to work as an employee in accordance with § 58 sentence 2 no. 5a StBerG (Syndikus-Steuerberater):

• Employer's certificate (the reserved tasks assumed by the non-professional employer within the meaning of Section 33 must be named in detail)
• Description of activities, if applicable (a brief written description in bullet points is sufficient)
• Copy of the employment contract
• Proof of existing professional liability insurance (BHV): Confirmation from the insurer or provisional confirmation of cover on the application to take out BHV

In the case of reappointment after revocation:

• Proof that the reasons that were decisive for the revocation of the appointment no longer exist.

(Former) tax officials:

• Dismissal certificate or corresponding proof of resignation from the tax authorities

Only for lawyers, established European lawyers, auditors or sworn accountants:

A certificate from the competent professional organization or other competent body stating that no facts are known which justify the withdrawal or revocation of the admission or appointment or the initiation of professional or honorable court proceedings.