Chartered accountants – Variable contribution rates – Estimate
table of content
General information
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.
Competent authority
Chamber of Tax Consultants and Accountants (→ KSW)German text
Legal bases
Section 175 paragraph 9 of the Wirtschaftstreuhandberufsgesetz (WTBG)
Responsible for the content: Federal Ministry of Labour and Economy