Application for exemption from the manager requirement for another advice centre/branch
Tax advisers and tax representatives may maintain further advice centres, provided that this does not impair the fulfilment of professional obligations. The head of the other advice centre must be a different tax consultant or tax representative who has his professional establishment at the location of the advice centre or in its vicinity. Sentence 2 does not apply if the further advice 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. Upon request, the Chamber of Tax Consultants responsible for the professional establishment may allow an exception to sentence 2. If the further advice centre is located in another chamber district, the Chamber of Tax Consultants responsible for the further advice centre must be consulted before the exemption permit is granted. An exemption permit is only permitted for another advice centre of the tax consultant or tax representative.
Process flow
After submission of the application, it is examined and the exemption is granted or rejected.
After submission of the application, it is examined and the exemption is granted or rejected.
Competent authority
The Chamber of Tax Advisors of Lower Saxony
Requirements
Applicant must be a self-employed tax consultant or a
Tax Consulting Firm
Which documents are required?
informal application
or form
What deadlines do I have to pay attention to?
None
Processing duration
The processing time depends on the examination of all necessary documents of the individual case to be processed.
Applications / forms
Questionnaire for the registration of further counselling centres/branches
Questionnaire for the application for an exemption according to § 34 Abs. 2 S. 4 StBerG
Appeal
You can file a complaint with the competent administrative court.
What else should I know?
§ 34 sec. 2 sentence 2 StBerG does not apply if the further advice 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.
Author
The text was automatically translated based on the German content.
Technically approved by
Chamber of Tax Advisors Lower Saxony
