New conduct rules let advisers use risky channels with client consent

Germany's tax consultancy profession has new conduct rules. The 23rd Satzungsversammlung of the Bundessteuerberaterkammer (BStBK) in Frankfurt am Main on 22 September 2026 amended the Berufsordnung (BOStB) and the Fachberaterordnung (FBO); after approval by the Bundesministerium der Finanzen (BMF) the amendments with reasons were published on the BStBK website on 27 October 2026, together with a consolidated text and synopses. Under § 85a Abs. 5 and 6 StBerG the amendments take effect on 1 November 2026Bstbk, the first day of the month following publication — except the repeal of § 11 Abs. 3 and 4 BOStB, which follows on 1 January 2027Bstbk.

The most practical change is a new § 5 Abs. 6 BOStB on risky communication channels: using an electronic or other channel that endangers confidentiality is permitted where the client consentsBstbk, and consent is presumed where the client proposes or starts that channel and continues it after the adviser has warned of the risks at least in general terms, without technical detailBstbk. Alongside it, § 3 Abs. 3 BOStB now requires advisers to preserve their Eigenverantwortung also in arbeitsteiliger, elektronischer oder automatisiert vorbereiteter KommunikationBstbk, with essential correspondence to be handled under a Steuerberater's professional responsibility rather than signed personally; the old § 3 Abs. 4 is deleted. The confidentiality rule in § 5 Abs. 3 is modernised to cover access to client documents and data explicitly including Bürogemeinschaften, and § 5 Abs. 5 now obliges advisers assigning Vergütungsforderungen to warn the new creditor of the statutory secrecy duty under § 64 Abs. 2 StBerG.

Multi-office practices should note the § 11 repeal: paragraphs 3 and 4, which governed exemption permits from the Leitererfordernis for further Beratungsstellen, disappear on 1 January 2027Bstbk — timed to coincide with the 9. Steuerberatungsänderungsgesetz, which removes the statutory branch-manager requirement itself, so the exemption regime becomes obsolete.

Two new activities join the § 15 catalogue of compatible occupations: acting as Geldwäschebeauftragter and as DatenschutzbeauftragterBstbk. And § 30 Abs. 1 widens the personal scope of the Berufsordnung to persons under § 3c StBerG alongside Steuerberater, Steuerbevollmächtigte, Berufsausübungsgesellschaften, § 74 Abs. 2 members and § 3a/§ 3d personsBstbk, with the generic term “Steuerberater” applying to all of them.

The remaining amendments track the renumbered Steuerberatungsgesetz: the § 12 cooperation bans now cite § 4 StBerG and persons under § 6 Abs. 1 Nr. 1 StBerG, § 27 leadership duties for bookkeeping offices and Lohnsteuerhilfevereine cite §§ 4a to 4c and § 22 StBerG, and the legal basis for specialist titles in § 29 BOStB and § 1 FBO is corrected to § 85a Abs. 4 Nr. 11 StBerG. The § 18 multiple-functions rule is re-enacted without substantive change.

Legal basis: the 23rd Satzungsversammlung's BOStB and FBO amendments of 22 September 2026 (ausgefertigt 23 October 2026Bstbk, published 27 October 2026) under § 85a StBerGBstbk, in force 1 November 2026 with the § 11 repeal on 1 January 2027.