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 workplace is to be established.
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.
- 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?
Fee: 150,00 EURPayment in advance: Nowhen 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
The reappointment as a tax advisor must be applied for in writing to the office responsible for the intended professional establishment.
An action against the refusal of reappointment as a tax advisor is admissible before the Lower Saxony Finance Court.
Technically approved by
Chamber of Tax Consultants Lower Saxony