Reappointment as tax representative

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.

• 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).

• 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

Fees apply (see application for reappointment).

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

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

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

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

Lower Saxony Ministry of Finance