Tax consulting company Recognition
Tax advisory companies can be recognised in accordance with the tax advisory law: Public limited liability companies limited partnerships on shares, Limited Liability Companies and partnerships. To the extent that the forms of the companies have also been entered in the commercial register because of their fiduciary activity as commercial companies: Open trading companies and Limited partnerships Applications for recognition as tax consulting companies whose registered office are within the jurisdiction of the Brandenburg Chamber of Tax Advisors must be decided by the Brandenburg Chamber of Tax Advisors. The application must be submitted for a copy or a publicly certified copy of the company contract or the articles of association.
Formal application for recognition Social contract/statutes Shareholder decision on the appointment of the managing director List of shareholders Professional insinuating insurance certificate Proof that the directors and shareholders belong to the permitted persons in accordance with Section 49 et seq. StBerG Proof of payment of the recognition fee Commercial Register Extract/Partnership Register Extract
Formal written application for recognition
See Section 49 et seq. StBerG the majority of the members of the Board of Management, the Managing Directors and the personally liable shareholders must be tax advisors; in addition to tax advisors, lawyers, established European lawyers, auditors, sworn accountants and tax representatives may also be members of the Board of Directors, managing directors or personally liable shareholders of the tax consultancy company at least one tax advisor who is a member of the Board of Management, managing director or personally liable partner must have his professional establishment at the registered office of the company or in its vicinity provisional cover commitment on the application for professional insinuated insurance Capital commitment in accordance with Section 50a StBerG
Section 49 et seq. Tax Advisory Act (StBerG) Section 40, 41 Ordinance on the Implementation of the Regulations on Tax Advisors, Tax Agents and Tax Consulting Companies (DVStB) Section 24, 25 of the Statute on the Rights and Obligations in the Exercise of the Professions of Tax Advisers and Tax Agents - Professional Code (BOStB)
Transfer of the recognition fee Formal application for recognition as a tax consultancy company Submission of the necessary documents to the Brandenburg Chamber of Tax Advisors Examination by the Brandenburg Chamber of Tax Consultants Issuance of a certificate of safety for presentation to the Commercial Register/Partnership Register Submission of an official commercial register extract/partnership register extract to the Brandenburg Chamber of Tax Advisors Issuance and sending of the certificate of recognition