Application for exemption from the manager requirement for another advice centre/branch

Establishment of a further advice centre/branch for tax consultants or tax enforcement officers

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

or form

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.

Related Links

  • § 34 paragraph 2 Tax Consultancy Act (StBerG)

After submission of the application, it is examined and the exemption is granted or rejected.

After submission of the application, it is examined and the exemption is granted or rejected.

Responsible for the content
Chamber of Tax Advisors Lower Saxony

Last update or date of publication
20.11.2020