Maintenance of further counselling centres Approval

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.

informal application


Questionnaire for the registration of further counselling centres/branches Questionnaire for the application for an exemption according to § 34 Abs. 2 S. 4 StBerG

Preconditions
Applicant must be a self-employed tax consultant or a Tax Consulting Firm

Hints
§ 34 sec. 2 sentence 2 StBerG 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.
Further advice centres/branches must be entered in the professional register of the Chamber of Tax Consultants in accordance with § 46 No. 3 and 4 DVStB. In the case of § 46 No. 3 DVStB, the facts to be entered in the professional register must be communicated to the competent Chamber of Tax Consultants by the tax consultant or the tax representative who has set up the further advice centre or to the members of the body appointed to represent the tax consultancy or the shareholder of the tax consultancy company which has established the branch.

Responsible for the content
Ministry of Finance and Europe of the State of Brandenburg, Unit 34

Last update or date of publication
01.10.2020