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.
- 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 EURPayment in advance: Nowhen submitting an application
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.
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