Application for an exemption from the manager requirement for an additional counselling centre/branch
Death counsellors and tax representatives may maintain other counselling centres, provided that this does not interfere with the fulfilment of professional duties. The head of the other advice centre must be a different tax consultant or tax agent who has his or her professional establishment at the location of the advice centre or in its vicinity. Sentence 2 shall not apply if the additional counselling centre is located in another Member State of the European Union or in another state party to the Agreement on the European Economic Area or in Switzerland. The Chamber of Tax Advisors responsible for the professional establishment may grant an exception to sentence 2 upon request. If the other advice centre is located in another chamber district, the Chamber of Tax Advisors responsible for the further advice centre must be consulted before the exemption is granted. An exemption is only permitted for another advice centre of the tax advisor or tax representative.
Who should I contact?
Lower Saxony Chamber of Tax Advisors
Public corporation
Adenauerallee 20
30175 Hanover
Germany
Phone: +49 (0) 511 2 88 90 - 0
Fax: +49 (0) 511 2 83 40 32
E-mail: info@stbk-niedersachsen.de
www.stbk-niedersachsen.de
Requirements
Applicant must be a self-employed tax advisor or a
Tax consultancy company
Applications / forms
Questionnaire for the registration of other counselling centres/branches
Questionnaire for the application for the granting of an exemption according to § 34 para. 2 sentence 4 StBerG
Which documents are required?
informal application
or form
Process flow
Once the application has been submitted, it will be reviewed and the exemption will be granted or denied.
Once the application has been submitted, it will be reviewed and the exemption will be granted or denied.
What deadlines do I have to pay attention to?
None
Processing duration
The processing time depends on the examination of all the necessary documents of the individual case to be processed.
What else should I know?
§ 34 (2) sentence 2 StBerG does not apply if the further counselling centre is located in another Member State of the European Union or in another state party to the Agreement on the European Economic Area or in Switzerland.
Appeal
You can file a complaint with the competent administrative court.
