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Exemption for the recognition of existing tax advisory companies granted

The capital commitment provision according to Section 50a of the Tax Advisory Act (StBerG) is of central importance for the recognition of tax consulting companies. In principle, shareholders should only be professionals. For companies that were already recognised before this provision entered into force, there is protection of the stock. If the shareholders' holdings change in the case of these companies, recognition must be revoked by the competent authority under certain conditions. In individual cases, an exemption may be waived.

Who should I contact?

The responsibility lies with the Chamber of Tax Advisors, in whose district the company is located.

This procedure can also be carried out through a "single point of contact". The "Single Contact Person" is a special service offered by the municipalities and the country for service providers.

Requirements

The requirements for an exemption are laid down in Section 154 of the Tax Advisors Act (StBerG). These are individual decisions.

Which documents are required?

No documents are required.

What are the fees?

There are no charges.

What deadlines do I have to pay attention to?

Deadlines may have to be observed. Please contact the appropriate body.

Technically approved by

Lower Saxony Ministry of Finance

Source: Serviceportal Niedersachsen (Linie6PLus)

Further Links

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.