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Steuerberaterin/Steuerberater Bestellung

Niedersachsen 99135001061000, 99135001061000 Typ 2/3

Inhalt

Leistungsschlüssel

99135001061000, 99135001061000

Leistungsbezeichnung

Tax Advisor Appointment

Leistungsbezeichnung II

nicht vorhanden

Leistungstypisierung

Typ 2/3

Begriffe im Kontext

nicht vorhanden

Leistungstyp

Leistungsobjekt mit Verrichtung

Leistungsgruppierung

Steuerberatung (135)

Verrichtungskennung

Bestellung (061)

SDG Informationsbereiche

nicht vorhanden

Lagen Portalverbund

  • Weiterbildung (1040100)
  • Berufsausbildung (1030200)

Einheitlicher Ansprechpartner

Nein

Fachlich freigegeben am

18.12.2019

Fachlich freigegeben durch

Chamber of Tax Consultants Lower Saxony

Teaser

nicht vorhanden

Volltext

Tax advisors and tax representatives must be appointed by the body responsible for the intended professional establishment in order to be able to exercise their profession. With the order, the membership is established at the same time. This is mandatory in the competent authority.
 
If all the conditions for appointment are met, a professional certificate is issued. The applicant shall be entered in the professional register.

Erforderliche Unterlagen

  • certified copy of the certificate of the competent authority on the successfully passed tax consultant examination or the exemption from this examination
  • current photo
  • additionally for lawyers, established European lawyers, auditors or sworn accountants
    • Certificate from the professional organisation responsible for them
  • Proof of professional liability insurance or proof of co-insurance with an employer or client
  • Current certificate of good conduct (document type O) for submission to authorities

Voraussetzungen

  • passing the examination as a tax advisor or
  • exemption from examination,
  • establish a professional establishment in the catchment area of the relevant competent authority, and
  • Application for a certificate of good conduct (document type O), which is automatically sent to the competent authority for submission.

Kosten

For the processing of the application, fees of EUR 50.00 are incurred in accordance with § 40 paragraph 6 of the Tax Consultancy Act.

Verfahrensablauf

After passing the examination or after exemption from the examination, the applicant must be appointed as a tax advisor upon request by the responsible body.

Bearbeitungsdauer

nicht vorhanden

Frist

Deadlines may have to be observed. Please contact the competent authority.

The activity may not be started until the order has been placed.

Weiterführende Informationen

nicht vorhanden

Hinweise

Tax advisors must establish a professional establishment immediately after appointment and maintain such a branch in accordance with § 34 paragraph 1 sentence 1 of the Tax Consultancy Act (StBerG).

Rechtsbehelf

An action against the refusal of appointment as a tax advisor is admissible before the Lower Saxony Finance Court.

Kurztext

Tax advisors and tax representatives must be appointed by the body responsible for the intended professional establishment in order to be able to exercise their profession.

Ansprechpunkt

The responsibility lies with the Chamber of Tax Consultants and depends on the intended professional establishment of the applicant.

This procedure can also be carried out through a "Point of Single Contact". The "Point of Single Contact" is a special service offered by municipalities and the state for service providers.

Zuständige Stelle

nicht vorhanden

Formulare

The appointment as a tax advisor must be applied for in writing to the office responsible for the intended professional establishment.

Ursprungsportal