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Chartered Accountants – Variable Contribution Rates – Estimate

Description of the subject matter

The Chamber of Tax Consultants and Accountants is entitled to verify the contribution returns filed by their members. In this context, the members are obliged to provide the information and documents necessary to verify the contribution returns. The Chamber of Tax Consultants and Accountants is entitled to assess the contribution rates based on the information and documents provided.

If a member fails to fulfil these obligations, the Chamber of Tax Consultants and Accountants must estimate the contribution rate of the member concerned and issue an official decision on such an estimate.

Requirements

See description of contents.

Deadlines

No special deadlines need to be observed.

Competent authority

Chamber of Tax Consultants and AccountantsGerman text [Kammer der Steuerberater und Wirtschaftsprüfer]

Legal basis

Section 175 paragraph 9 of the Wirtschaftstreuhandberufsgesetz 2017 (WTBG 2017)

Expert information

No expert information is available.

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Last update: 11.09.2019
Approved by: Federal Ministry for Digital and Economic Affairs
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