Chartered accountants - assessment of fees

General information

The Chamber of Tax Consultants and Accountants is entitled to verify the contribution returns filed by their members. In this context, the members are obliged to provide the information and documents necessary to verify the contribution returns.

PLEASE NOTE If a member fails to fulfil these obligations, the Chamber of Tax Consultants and Accountants must estimate the contribution rate of the member concerned and issue an official decision on such an estimate.

Required documents

Documents and information on the contribution returns filed


No special deadlines need to be observed.


Official decision
14.30 Euro federal fee

Legal basis

Section 175 paragraph 8 to 10 of the Wirtschaftstreuhandberufsgesetz 2017 (WTBG 2017)


The competent authority issues an official decision on assessment of the variable contribution rates.

PLEASE NOTE The party concerned may appeal against such assessment. Appeals will be decided by the Board of the Chamber of Tax Consultants and Accountants.


See description of contents.

Responsible department

Chamber of Tax Consultants and AccountantsGerman text [Kammer der Steuerberater und Wirtschaftsprüfer]

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