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Additional tax consultancy office; application for an exemption from the ladder requirement

Tax advisors and professional practice companies can apply for an exemption from the manager requirement for an additional advisory office or branch office.

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Steuerberaterkammer München

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80638 München

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80638 München

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Procedure details

Tax advisors and professional practice companies may maintain additional advisory offices, provided that this does not impair the fulfillment of professional duties.

An additional advisory office is any organizationally independent unit that is not a professional branch office. Branches of professional practice companies are additional advice centers.

The head of the additional advisory office must be another tax advisor or another tax agent with a professional establishment at the location of the advisory office or in its vicinity. This does not apply if the other 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 grant an exemption from the manager requirement upon request.

The exemption is granted for a maximum period of two years and may be subject to conditions. The exemption may be extended if the applicant provides renewed proof that the requirements have been met before the time limit expires.

An exception to the manager requirement may be granted, in particular if, due to

  • the personal presence of the practice owner both in his professional establishment and in the additional advice center,
  • the actual scope of business,
  • the type and size of the client base,
  • the number and qualifications of the employees,
  • the geographical distance and transport connections,
  • the technical link between the professional branch and the other advisory office

the appointment of another tax advisor as head of the additional advisory office is not necessary to ensure the fulfillment of professional duties.

You can apply in writing or online to the relevant Chamber of Tax Consultants for an exemption from the ladder requirement.

Fees are payable for processing the application, the amount of which varies depending on the responsible Chamber of Tax Consultants.

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Administrative court action
Status: 24.01.2025
Editorially responsible for prodecure description: Steuerberaterkammer Nürnberg
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