Unterhaltung weiterer Beratungsstellen Genehmigung

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

Applies to other consulting offices/branch offices in the registration district of the Brandenburg Chamber of Tax Consultants:

• Annual registration and support fee EUR 210.00
• Registration fee110.00 EUR
• Amendment fee110.00 EUR

Applies to applicants from the registration district of the Brandenburg Chamber of Tax Consultants:

Exemption permit § 34 para. 2 sentence 4 StBerG EUR 180.00

Applies to other advisory centres/branches in the register district of the Brandenburg Chamber of Tax Consultants :

• Annual registration and supervision fee 210.00 EUR
• Registration fee 110,00 EUR
• Change fee 110,00 EUR

Applies to applicants from the register district of the Brandenburg Chamber of Tax Consultants:

Exemption § 34 para. 2 p. 4 StBerG 180,00 EUR

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 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 advisory office/branch office by tax consultants or tax agents

Brandenburg Chamber of Tax Advisors

K. d. ö. R.

Tuchmacherstraße 48 B

14482 Potsdam

Phone: +49 331 888 52 0

Fax: +49 331 888 52 22

E-mail: info@stbk-brandenburg.de

Chamber of Tax Consultants

The Brandenburg Chamber of Tax Advisors is responsible for the entry of further advisory centres/branches in the professional register if they are established in the register district of the Brandenburg Chamber of Tax Consultants.

The Brandenburg Chamber of Tax Consultants is responsible for granting an exemption in accordance with Section 34 (2) sentence 4 StBerG if the applicant tax consultant or tax consulting firm has a branch in the register district of the Brandenburg 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