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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.

Process flow

Upon receipt of the application, it will be examined and a decision will then be issued.

Who should I contact?

Lower Saxony Chamber of Tax Advisors for all tax advisors and former/deceased tax advisors established in the chamber district

Which documents are required?

written application (original)

What are the fees?

Fee: 155,00 EUR
Payment in advance: No

What deadlines do I have to pay attention to?

You don't have to observe any deadlines.

Processing duration

Approx. 1 month

Applications / forms

Informal application possible in writing or by e-mail


Action before the competent administrative court

Technically approved by

Lower Saxony Chamber of Tax Advisors


The text was automatically translated based on the German content.

Source: Serviceportal Niedersachsen (Linie6PLus)