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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.

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

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