Appointment of a general representative for the practice of a tax advisor/tax advisor who is prevented from doing so Unfortunately this specification of service has not yet been completely translated.

If a tax adviser or tax representative is prevented from practising the profession for more than one month, he/she must appoint a general representative. At the request of the tax advisor or tax representative, the competent Chamber of Tax Advisors may also appoint a representative if the person represented does not find a tax advisor or tax representative who is willing to represent him/her. If the tax advisor or tax representative has failed to appoint a general representative or to apply for the appointment of a representative from the Chamber of Tax Advisors, the Chamber of Tax Advisors may of its own motion appoint a representative of its own motion if the previous request to appoint a representative himself or a representative was unsuccessful. The general representative may be appointed for a period of up to 2 years. If the tax advisor or tax representative has entered into a public service or official relationship, the general representative shall be appointed for the duration of the service or office. The office of the general representative begins with the order and ends with the expiry of the order period or by revocation of the order.

The order is made by informal application or notification. With regard to the required documents, it is advisable to consult with the Chamber of Tax Advisors.



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Further information can be obtained from the Hessen Chamber of Tax Advisors.
Section 69 Of the Tax Advisory Act (StBerG)

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