Appointment of a practical trustee for the practice of a deceased tax advisor or tax representative

If the practice of a deceased tax adviser or tax agent is to be transferred to a specific person who is not yet authorised to provide assistance in tax matters at the time of the deceased's death, the heirs may, at the request of the heirs, submit to the Chamber of Tax Advisors of which the deceased was a member, a tax advisor or tax representative shall be appointed as a trustee.

The trustee can be appointed for a period of up to 3 years. In exceptional cases, the period may be extended for a further year.

The Office of the Practical Trustee begins with the order and ends with the expiry of the order period or by revocation of the order.

The order is made at the request of the heirs. With regard to the required documents, it is advisable to consult with the Chamber of Tax Advisors.


The possibility of appointing a practical trustee also exists in cases where the appointment of a former tax advisor or tax representative has been revoked due to not only temporary incapacity for work (Section 46 (2) No. 7 StBerG) or the professional members have renounced his appointment for the reasons set out in Section 57(4) of the StBerG (inclusion of a non-authorised commercial activity or activity as an employee).

Related Links

  • ยง 71 Steuerberatungsgesetz (StBerG)

Responsible for the content
No information available

Last update or date of publication
No information available