Antrag auf Erteilung einer Ausnahmegenehmigung vom Leitererfordernis für eine weitere Beratungsstelle/Zweigniederlassung

Advice centres or branches of tax advisors and professional practice companies must be managed by another local tax advisor or tax representative. The Chamber of Tax Advisors may allow an exception.

Death counsellors and tax representatives may maintain other counselling centres, provided that this does not interfere with the fulfilment of professional duties. The head of the other advice centre must be a different tax consultant or tax agent who has his or her professional establishment at the location of the advice centre or in its vicinity. Sentence 2 shall not apply if the additional counselling 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. The Chamber of Tax Advisors responsible for the professional establishment may grant an exception to sentence 2 upon request. If the other advice centre is located in another chamber district, the Chamber of Tax Advisors responsible for the further advice centre must be consulted before the exemption is granted. An exemption is only permitted for another advice centre of the tax advisor or tax representative.

informal application

or form

Applicant must be a self-employed tax advisor or a

Tax consultancy company

Once the application has been submitted, it will be reviewed and the exemption will be granted or denied.

Once the application has been submitted, it will be reviewed and the exemption will be granted or denied.

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

None

§ 34 (2) sentence 2 StBerG does not apply if the further counselling 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.

You can file a complaint with the competent administrative court.

Establishment of another counselling centre/branch office by tax advisors or tax agents

Lower Saxony Chamber of Tax Advisors

Public corporation

Adenauerallee 20

30175 Hanover

Germany

Phone: +49 (0) 511 2 88 90 - 0

Fax: +49 (0) 511 2 83 40 32

E-mail: info@stbk-niedersachsen.de

www.stbk-niedersachsen.de

The Chamber of Tax Advisors of Lower Saxony

Questionnaire for the registration of other counselling centres/branches

Questionnaire for the application for the granting of an exemption according to § 34 para. 2 sentence 4 StBerG