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Tax Advisor Appointment again

Former tax advisors and tax representatives can be reappointed under certain conditions.

Who should I contact?

The responsibility lies with the Chamber of Tax Consultants, in whose area a professional establishment or regular place of work is to be established.

This procedure can also be handled through a "point of single contact". The "Point of Single Contact" is a special service offered by the municipalities and the state for service providers.

Find your point of single contact here.


  • after expiry of the order by waiver vis-à-vis the competent authority
    • If the appointment has been waived after the initiation of professional court proceedings, the reappointment can usually not take place before the expiry of eight years.
  • after legally binding exclusion
    • reappointment after revocation of the legally binding exclusion from the profession by way of grace or
    • Reappointment after expiry of at least eight years since the final exclusion
  • after revocation of the order
    • The reappointment can take place if the reasons that were decisive for the revocation (e.B. order by fraudulent deception, threat or bribery) no longer exist.


Which documents are required?

  • in case of reappointment after a revocation
    • Proof that the reasons that were decisive for the revocation of the order no longer exist
  • current passport photo
  • Current certificate of good conduct (document type O) for submission to authorities
  • Proof of sufficient professional indemnity insurance or proof of co-insurance with an employer or a client
  • in addition, in the case of lawyers, established European lawyers, auditors or sworn accountants
    • Certificate from the professional organisation responsible for them

What are the fees?

Fee: 150,00 EUR
Payment in advance: No
when submitting an application

§ 79 Tax Consultancy Act (StBerG)

What deadlines do I have to pay attention to?

Deadlines may have to be observed. Please contact the competent authority.

The activity may only be started once the order has been placed.

Applications / forms

The reappointment as a tax consultant must be requested in writing from the body responsible for the intended professional establishment.

Application for appointment as tax consultant


Against the refusal of reappointment as a tax consultant, the action before the Lower Saxony Tax Court is admissible.

Technically approved by

Chamber of Tax Advisors Lower Saxony

Source: Serviceportal Niedersachsen (Linie6PLus)

Further Links

Single points of contact of the state of Lower Saxony, Single points of contact of the countries of Europe, advice and assistance for EU citizens and their families.