Maintenance of other counselling centres Approval

Sterconsultants and tax agents may maintain further counselling centres, provided that this does not affect the fulfilment of professional duties. The head of the further counselling centre must be a different tax advisor or tax representative who has his professional branch at the place of the counselling centre or in its vicinity. The second sentence shall not apply if the other advisory body 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 Advisers responsible for professional establishment may, on request, allow an exemption from the second sentence. If the other advisory body is located in another chamber district, the Chamber of Tax Advisors responsible for the further advisory centre shall be heard before granting the exemption. An exemption is only permitted for another advisory service of the tax advisor or tax agent.

informal application


Questionnaire for the collection of further counselling centres/branch Questionnaire for the application for an exemption in accordance with Section 34 (2) p. 4 StBerG

Preconditions
Applicants must be self-employed tax advisors or a Tax consulting firm

Hints
Paragraph 34(2) sentence 2 StBerG does not apply if the other advisory centre is located in another Member State of the European Union or in another Contracting State of the Agreement on the European Economic Area or in Switzerland.
Further counselling centres/branch offices must be entered in the professional register of the Chamber of Tax Advisers in accordance with Sections 46 No. 3 and 4 DVStB. The facts to be entered in the professional register shall be communicated to the competent Chamber of Tax Advisors in the case of Paragraph 46 No. 3 DVStB by the tax advisor or the tax representative who set up the further advisory centre or to the members of the body or partner of the tax consultancy company which has been appointed to represent the tax consultancy company which has set up the branch.