Application for exemption from the manager requirement for another counselling centre/branch
Death counsellors and tax representatives may maintain other counselling centres, provided that this does not impair the fulfilment of professional obligations. The head of the other counselling centre must be a different tax advisor 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 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 Consultants responsible for the professional establishment may, upon request, allow an exception to sentence 2. If the other counselling centre is located in another chamber district, the Chamber of Tax Consultants responsible for the further counselling 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.
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 Consultants of Lower Saxony
Requirements
Applicant must be a self-employed tax advisor 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 other counselling centres/branches
Questionnaire on the application for an exemption pursuant to § 34 para. 2 sentence 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 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.
Technically approved by
Chamber of Tax Consultants Lower Saxony
Author
The text was automatically translated based on the German content.
