Exemption for another counselling centre of a tax adviser without the appointment of another tax adviser as head Unfortunately this specification of service has not yet been completely translated.

In order to maintain another counselling centre without a head (tax advisor), you must apply for authorisation. A grant can only be granted if this does not affect the performance of professional duties. The other counselling centre must be headed by a different tax adviser or tax representative who has his professional place at the place of the counselling centre or in its vicinity.

Formless application. However, the justification for the application requires the return of a completed questionnaire. On the basis of the questions, the criteria of Section 11(3) of the Professional Code of the Federal Chamber of Tax Advisors (BOStB) are also examined. The questionnaire can be requested from the Chamber of Tax Advisors hessen.


A separate platform has been developed for online application. On the so-called service platform you can submit your applications electronically and much more! You are welcome to get your own picture of the application in advance without registering in advance. Use the simulation to do this. In order to make full use of the online application process, you must first register with the online application procedure. Online application procedure of the Single Point of Contact Hessen


Hints
An exemption may only be granted in total for a further advisory office of a tax advisor (Section 34 (2) p. 6 StBerG). In principle, the exemption is limited to a limit of 2 years at the most. The exemption may be extended if the conditions are again proven before the expiry of the time limit (Section 11(4) BOStB). A close-up area within the meaning of Section 34 sec. 2 p. 2 StBerG is understood to be an air-line radius of about 50 km, whereby the accessibility of the counselling centre manager is guaranteed for clients, authorities and other professionals within a reasonable time of one hour. must be. Note: The local area requirement is not an element of the exemption, but is used to check whether another advisory office is properly managed by another tax advisor. However, in the context of an application for an exemption, it may be circumstantial, among other criteria, that a breach of professional obligations is not to be expected in the event of an exemption.

Responsible for the content
Hessian Ministry of Finance

Last update or date of publication
29.01.2015