Änderungsanzeige durch Steuerberatungsgesellschaften
Inhalt
Begriffe im Kontext
Fachlich freigegeben am
Fachlich freigegeben durch
If there are changes to the articles of association, the articles of association, the shareholders or the authorized representative, you must notify the competent Chamber of Tax Consultants within one month.
The notice of change must be accompanied by a publicly certified copy of the respective document.
Hint:
A simple copy of the deed is sufficient if the changes have already been entered in the commercial register or partnership register. Please attach a certified copy or an official printout of the registration.
If the entry of the change in the commercial register or partnership register is still being processed, you must submit the certified copy or the official printout of the entry to the Chamber of Tax Consultants, unless the Hesse Chamber of Tax Consultants already has a publicly certified copy of the respective document. In this case, it is sufficient if, after the amendment has been entered in the register, a simple printout or a copy of the printout is submitted.
- Deed of amendment of the articles of association or articles of association or in the person of the authorised representatives
- Certified copy or official printout of the entry in the trade or partnership register
- One of the two documents must be submitted in publicly certified form or, in the case of an extract from the register, as an official printout.
Any change to the articles of association or the articles of association or the shareholders or in the person of the authorized representatives must be reported to the Hessen Chamber of Tax Consultants, provided that the company has its registered office in the federal state of Hesse, within one month.
The timely notification of changes that have occurred ensures that the professional register maintained by the Hessen Chamber of Tax Consultants is always up to date. This increases the quality of the information from the professional register in the interest of all concerned.
In addition, certain data from the professional register, in particular on the power of representation of a tax consulting firm, are forwarded to the power of attorney database. With the instrument of the power of attorney database, tax consulting firms or tax consultants can electronically prove their authority to represent their clients to the tax authorities and retrieve the data of the pre-filled tax return.
Any changes to the tax consulting firm that do not comply with professional law can be corrected in good time.
In accordance with § 86b StBerG, the Federal Chamber of Tax Consultants maintains an electronic complete register of all members of the Chambers of Tax Consultants in accordance with § 74 paragraph 1 StBerG. The directory serves to inform the authorities and courts, the litigants and other parties involved in legal transactions. The Chambers of Tax Consultants enter the data stored in the professional register in an automated procedure into the complete directory maintained by the Federal Chamber of Tax Consultants. Everyone is entitled to retrieve individual data from the general directory free of charge.
The following shall be entered in the complete list:
in the case of tax consulting firms, the name and legal form of the company, the date of recognition as a tax consulting firm, the surname and address of the competent Chamber of Tax Consultants, the registered office and address of the tax consulting company, the communication data communicated to the Chamber of Tax Consultants, the surnames and first names of the members of the body appointed to legally represent the company as well as the partners and partners authorised to represent.
If the tax consulting firm has its registered office in the Federal State of Hesse, the notification must be addressed to the Hessen Chamber of Tax Consultants. On the basis of the notified changes and the evidence submitted, the Hessen Chamber of Tax Consultants enters the changes in the professional register maintained by it.