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Reappointment as tax representative


The appointment as a tax representative is no longer of fundamental importance, since the last examination procedures for the appointment as a 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 carried out through a "Point of Single Contact". The "Point of Single Contact" is a special service offered by municipalities and the state for service providers.

Requirements

  • after expiry of the order by renunciation vis-à-vis the competent body
    • If the appointment has been waived after the initiation of professional court proceedings, the reappointment cannot normally take place before the expiry of eight years.
  • after final exclusion
    • reappointment after lifting the legally binding exclusion from the profession by way of clemency , or
    • Reappointment after at least eight years have elapsed since the final exclusion
  • after revocation of the order
    • The reappointment may take place if the reasons that were decisive for the revocation no longer exist (e.g. order by fraudulent misrepresentation, threat or bribery).

Which documents are required?

  • in case of reappointment after revocation
    • Proof that the reasons that were decisive for the cancellation 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 liability insurance or proof of co-insurance with an employer or client
  • additionally for lawyers, established European lawyers, auditors or sworn accountants
    • Certificate from the professional organisation responsible for them

What are the fees?

Fees apply (see application for reappointment).

Fee: 150,00 EUR
Payment in advance: No
when applying

What deadlines do I have to pay attention to?

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

The activity may not be started until the order has been placed.

Applications / forms

Reappointment as tax representative must be requested in writing to the body responsible for the intended professional establishment.

Appeal

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

Technically approved by

Lower Saxony Ministry of Finance

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)