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In order to found a tax consulting company, you need recognition by the responsible Chamber of Tax Consultants. For recognition, you must prove that the company is managed responsibly by tax consultants. With the recognition, the tax consulting company also becomes a member of the chamber.
Hint: With the recognition, you also become a compulsory member of the Chamber of Tax Consultants.
- Copy or a publicly certified copy of the articles of association or articles of association
- Application stating the name, profession and place of business of the persons who manage the company and of the persons authorised to represent the company and, if necessary, the address of the company
The prerequisite for recognition is that:
- The majority of the board members, the managing directors and the personally liable partners must be tax consultants; in addition to tax consultants, lawyers, established European lawyers, auditors, sworn accountants and tax representatives may also be members of the management board, managing directors or personally liable partners of the tax consulting company
- At least one tax consultant who is a member of the management board, managing director or personally liable partner must have his professional establishment at the registered office of the company or in its vicinity
- There must be a provisional guarantee of cover following the application to take out professional indemnity insurance.
- The conditions for capital commitment must be met.
- You must submit a written request.
- The competent Chamber of Tax Consultants checks on the basis of the articles of association or the articles of association whether proof of the responsible management of the company has been provided by tax consultants.
- The other requirements for recognition as a tax consulting firm are examined.
- The competent Chamber of Tax Consultants issues a certificate of recognition as a tax consulting company.
- The company may bear the designation "tax consulting company".
Before registration in the Commercial or Partnership Register, the competent Chamber of Tax Advisors can already confirm that all requirements for recognition are met, except for entry in the Commercial or Partnership Register. A written decision must be issued on the rejection of the application for recognition.
Against the refusal of recognition as a tax consulting company, the action before the tax court is admissible.
In order to operate a tax consulting company, you must submit an application for recognition to the Chamber of Tax Consultants. On the basis of the articles of association or the articles of association, it checks whether proof of the responsible management of the company by tax consultants has been provided and whether the prerequisites for recognition as a tax consulting company are met. If all the conditions for recognition are met, a certificate is issued and the company has the right to use the designation "tax consulting company".