Steuerberatungsgesellschaft anerkennen lassen
Inhalt
Begriffe im Kontext
Fachlich freigegeben am
Fachlich freigegeben durch
- § Section 49 (1) of the Tax Consultancy Act (StBerG)
- § Section 50 of the Tax Consultancy Act (StBerG)
- § Section 50 a of the Tax Consultancy Act (StBerG)
- § Section 40 Ordinance on the Implementation of the Regulations on Tax Consultants, Tax Agents and Tax Consultancy Companies (DVStB)
- § Section 41 Ordinance on the Implementation of the Regulations on Tax Consultants, Tax Agents and Tax Consultancy Companies (DVStB)
In order to set up a tax consultancy company, you need to be recognized by the relevant Chamber of Tax Consultants. For recognition, you must prove that the company is managed responsibly by tax advisors. Upon recognition, the tax consultancy company also becomes a member of the chamber.
Please note: Recognition also makes you a compulsory member of the Chamber of Tax Consultants.
- A copy or a publicly certified copy of the articles of association or statutes
- Application stating the name, profession and professional establishment of the persons managing the company as well as the persons authorized to represent the company and the registered office and, if applicable, the address of the company
The prerequisite for recognition is that
- The majority of the board members, managing directors and personally liable partners must be tax advisors; in addition to tax advisors, lawyers, established European lawyers, auditors, sworn auditors and tax agents may also be members of the board, managing directors or personally liable partners of the tax consulting company
- At least one tax advisor who is a member of the management board, managing director or personally liable partner must have their professional establishment at the registered office of the company or in its immediate vicinity
- The provisional cover note for the application to take out professional indemnity insurance must be available.
- The requirements for capital commitment must be met.
- You must submit a written application.
- The responsible Chamber of Tax Consultants will check the partnership agreement or articles of association to see whether proof of responsible management of the company by tax consultants has been provided.
- The other requirements for recognition as a tax consultancy company are checked.
- The competent Chamber of Tax Consultants issues a certificate of recognition as a tax consultancy company. issues a certificate.
- The company may use the name "Steuerberatungsgesellschaft".
Prior to entry in the commercial or partnership register, the competent Chamber of Tax Consultants can confirm that all requirements for recognition have been met, with the exception of entry in the commercial or partnership register. A written decision must be issued if the application for recognition is rejected.
An appeal against the refusal to recognize the company as a tax consultancy is admissible before the tax court.
In order to operate a tax consultancy firm, you must apply to the Chamber of Tax Consultants for recognition. On the basis of the partnership agreement or the articles of association, the Chamber checks whether proof of responsible management of the company by tax consultants has been provided and whether the requirements for recognition as a tax consultancy company are met. If all the requirements for recognition are met, a certificate is issued and the company has the right to use the name "Steuerberatungsgesellschaft".