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IMPORTANT: Select a location.To obtain application forms, location-specific information and contacts, select a town or zip code.

For an area outside of Lower Saxony and foreign languages, some menu items and functions are not available. Please go to the service page of the respective country.

Please specify an area.

Which place to enter?

The location is used to determine the responsible office for the selected administrative service. In most cases you can enter your place of residence to find the competent authority. However, there are also cases in which a different location must be specified. Here are some examples:

Birth certificateYou want to get married and need a birth certificate. You live in Hanover, but you were born in Celle. You must therefore state your place of birth, i.e. Celle.

Business registrationYou would like to register a business in Braunschweig. Your place of residence is Hanover. You must therefore state the location of your future business, i.e. Braunschweig.

Apply for a building permitYou would like to build a house in Wunstorf and therefore apply for a building permit. Her place of residence is currently Hanover. You must indicate the place where the house is to be built. In this case it is Wunstorf.

Exemption from the requirement of capital commitment for "existing companies" pursuant to § 154 Abs. 2 StBerG

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For the recognition of tax consulting firms, the capital commitment regulation according to § 50a Steuerberatungsgesetz (StBerG) is of central importance. In principle, only professionals should be shareholders. For companies that were already recognised before this provision came into force, there is grandfathering. If the number of shareholders of these companies changes, recognition must normally be revoked by the competent authority. In individual cases, recognition may not be revoked due to an exemption.

Who should I contact?

The responsibility lies with the Chamber of Tax Consultants, in whose chamber district the company has its registered office.

This procedure can also be carried out through a "Point of Single Contact". The "Point of Single Contact" is a special service offered by municipalities and the state for service providers.

Requirements

The requirements for an exemption are specified in § 154 of the Tax Advisors Act (StBerG). These are decisions on a case-by-case basis.

Which documents are required?

No documents are required.

What are the fees?

There are no fees.

What deadlines do I have to pay attention to?

Deadlines may have to be observed. Please contact the competent authority.

Legal basis

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

Further Links

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Single points of contact of the state of Lower Saxony, Single points of contact of the countries of Europe, advice and assistance for EU citizens and their families.
Access information on the single point of contact for the state of Lower Saxonyvisit Website Internal Market, Industry, Entrepreneurship and SMEsVisit advice and assistance for EU citizens and their families