Chartered Accountants – Variable Contribution Rates – Estimate
table of content
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.
See description of contents.
No special deadlines need to be observed.
Chamber of Tax Consultants and AccountantsGerman text [Kammer der Steuerberater und Wirtschaftsprüfer]
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