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Reappointment as tax representative

The appointment as tax representative is no longer of fundamental importance, since the last examination procedures for the appointment as tax representative were carried out in 1984. In particular, applications for reappointment are likely to be considered.

Who should I contact?

The responsibility lies with the Chamber of Tax Consultants, in whose chamber district the applicant intends to establish the professional establishment.

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

Requirements

  • 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?

Fees apply (see request for reappointment).

Fee: 150,00 EUR
Payment in advance: No
when 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 tax representative must be requested in writing to the body responsible for the intended professional establishment.

Appeal

The action before the Lower Saxony Finance Court is admissible against the refusal of reappointment as tax representative or tax representative.

Technically approved by

Lower Saxony Ministry of Finance

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.