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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.

Source: Serviceportal Niedersachsen (Linie6PLus)

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