Appointment of a practice trustee for a tax consultancy practice
If the practice of a deceased tax advisor* or tax agent is to be transferred to a specific person who is not yet authorized to provide assistance in tax matters at the time of death, a tax advisor or tax agent may be appointed as a trustee for a maximum of three years by the competent Chamber of Tax Advisors at the request of the heirs. In exceptional cases, it is possible to extend the period by another year. The order can be revoked at any time.
Who should I contact?
Lower Saxony Chamber of Tax Advisors for all tax advisors and former/deceased tax advisors established in the chamber district
Applications / forms
Informal application possible in writing or by e-mail
Which documents are required?
written application (original)
What are the fees?
Fee: 155,00 EURPayment in advance: no
Process flow
Upon receipt of the application, it will be examined and a decision will then be issued.
What deadlines do I have to pay attention to?
You don't have to observe any deadlines.
Processing duration
Approx. 1 month
Appeal
Action before the competent administrative court