Steuerberater und Steuerberaterin: Errichtung weiterer Beratungsstellen beantragen

Establishment of a further advisory office/branch office Tax consultant or tax agent

Tax advisors and tax agents may maintain additional advisory offices, provided that this does not impair the fulfillment of their professional duties. 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 does not apply if the additional advisory 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. The Chamber of Tax Consultants responsible for the professional establishment may allow an exception to sentence 2 upon application. If the additional advisory office is located in another Chamber district, the Chamber of Tax Advisors responsible for the additional advisory office must be consulted before granting the exemption. An exemption may only be granted for one additional advisory office of the tax adviser or tax agent.

informal application

Applicant must be a self-employed tax consultant or a tax consultancy firm

Additional advisory offices/branch offices must be entered in the professional register of the Chamber of Tax Consultants in accordance with § 46 No. 3 and 4 DVStB. The facts to be entered in the professional register must be notified to the competent Chamber of Tax Consultants by the tax consultant or the tax agent who has set up the additional advisory office or the members of the body appointed to legally represent the tax consultant or the partner authorized to represent the tax consultancy company that has set up the branch office in the case of § 46 No. 3 DVStB.

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

None

§ Section 34 (2) sentence 2 StBerG does not apply if the other advisory office is located in another member state of the European Union or in another signatory state to the Agreement on the European Economic Area or in Switzerland.

Establishment of a further consulting office/branch office by tax consultants or tax agents

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 in accordance with § 34 para. 2 sentence 4 StBerG