Unterhaltung weiterer Beratungsstellen Genehmigung

Establishment of a further consulting office/branch office Tax advisor or tax agent

Tax advisors and tax agents may maintain further consulting offices, provided that the fulfilment of the professional duties is not impaired thereby. The head of the additional advisory office must be another tax adviser or tax agent who has his professional establishment at the location of the advisory office or in its vicinity. Sentence 2 shall not apply if the additional consulting office is located in another Member State of the European Union or in another Contracting State to the Agreement on the European Economic Area or in Switzerland. The Chamber of Tax Consultants responsible for the professional establishment may, on application, permit an exception to sentence 2. If the additional consulting office is located in another chamber district, the Chamber of Tax Consultants responsible for the additional consulting office must be heard before the exemption is granted. An exemption may only be granted for one further consultancy office of the tax adviser or tax agent.

informal application

Applicant must be a self-employed tax consultant or a

tax consulting company

Further consulting offices/branches are to 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 are to be notified to the competent Chamber of Tax Consultants by the tax consultant or the tax agent who has set up the additional consultancy office or by the members of the body appointed to legally represent the client or by the partner authorised to represent the tax consultancy company which has set up the branch office.

The processing time depends on the examination of all necessary documents of the individual case to be processed.

None

Section 34 (2) sentence 2 StBerG does not apply if the other consulting office 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.

Establishment of a further consulting office/branch office by a tax advisor or tax agent

Chamber of Tax Consultants

Chamber of Tax Consultants

Questionnaire for the registration of additional advisory offices/branch offices

Questionnaire for the application for the granting of an exemption pursuant to Section 34 (2) sentence 4 StBerG