Steuerberatungsgesellschaft anerkennen
Inhalt
Begriffe im Kontext
- Anerkennung von Qualifikationen zum Zwecke der Beschäftigung in einem anderen Mitgliedstaat
Fachlich freigegeben am
Fachlich freigegeben durch
- Section 50 of the Tax Consultancy Act (StBerG)
- Section 51 of the Tax Consultancy Act (StBerG)
- Section 79 of the Tax Consultancy Act (StBerG)
- §§ 49 et seq. of the Tax Consultancy Act (StBerG)
- Sections 40 and 41 of the Ordinance on the Implementation of the Regulations on Tax Advisors, Tax Agents and Tax Consultancy Companies (DVStB)
Tax consultancy firms provide professional assistance in tax matters. In order to establish a tax consultancy firm, the company needs to be recognised as a tax consultancy firm by the relevant Chamber of Tax Consultants.
- Written application for recognition as a tax consultancy company.
- Copy or publicly certified copy of the articles of association or articles of association.
- Proof of payment of the fee to be paid for the processing of the application for recognition as a tax consultancy firm.
- Provisional confirmation of coverage on the application to take out professional indemnity insurance.
- Only if necessary: Application for an exemption for specially qualified persons in accordance with the Tax Consultancy Act and appropriate proof of payment of the fee for the exemption.
- The name, profession and place of business of the persons responsible for managing the company, as well as the name, occupation and place of business of the persons otherwise authorised to represent the company.
- Written confirmation from the shareholders that they do not hold the shares in the company on behalf of a third party.
- Certified copy or official printout of the company's registration in the commercial or partnership register
The company must meet the recognition requirements in force at the time of recognition:
- Management of the company by tax advisors.
- The members of the board of directors, the managing directors or the personally liable partners are tax consultants.
- At least one tax advisor who is a member of the board of directors, managing director or personally liable partner must have his or her professional establishment at the company's registered office or in its vicinity.
- Conclusion of appropriate professional indemnity insurance.
The conditions for capital commitment must be met.
A processing fee must be paid for recognition. At the Rhineland-Palatinate Chamber of Tax Advisors, this is € 550.00.
In addition, members are obliged to pay a chamber fee. This also applies to recognised tax consultancy firms.
You must apply for recognition as a tax consultancy company in writing to the responsible Chamber of Tax Consultants, which will decide on the application for recognition.
- To do this, fill out the appropriate application form and submit it with the necessary documents and evidence to the responsible Chamber of Tax Advisors.
- The Chamber of Tax Advisors checks whether the requirements for recognition are met.
If the requirements for recognition as a tax consultancy firm are met, the competent Chamber of Tax Advisors will issue a certificate to the company and send it to the applicant by post.
Prior to entry in the commercial or partnership register, the competent Chamber of Tax Advisors can confirm that all requirements for recognition are met, with the exception of entry in the commercial or partnership register. Further information can be obtained from the responsible Chamber of Tax Advisors Rhineland-Palatinate.
An appeal against the refusal of recognition as a tax consultancy company is possible before the Tax Court.
In order to be allowed to operate as a tax consultancy company, it is necessary to be recognised as such. On the basis of the application documents, the competent Chamber of Tax Advisors examines whether the requirements for recognition are met and, if the requirements for recognition are met, must recognise the company as a tax consultancy company.
Responsibility lies with the Chamber of Tax Advisors in whose chamber district the company has its registered office.
If the tax consultancy company establishes its registered office in Rhineland-Palatinate, you must contact the Rhineland-Palatinate Chamber of Tax Consultants.
- Written application for recognition as a tax consultancy company, available from the Rhineland-Palatinate Chamber of Tax Consultants.
- Only if necessary: Application for an exemption for specially qualified persons in accordance with the Tax Advisors Act.