Appointment of a practitioner for the practice of a deceased or former tax advisor or tax agent Unfortunately this specification of service has not yet been completely translated.

If a tax advisor has died or his appointment has expired, withdrawn or revoked, the Chamber of Tax Advisors, of which the person concerned was a member, may appoint a other tax advisor or tax representative to the unwinder/in practice. Lawyers cannot be appointed as a winder. The practitioner is regularly appointed for a period of no more than one year. At the request of the practitioner/handler, the order may be extended for a maximum of one year. The office of the practitioner begins with the order and ends with the expiry of the order period or by revocation of the order.

The appointment is not subject to an application by the former tax advisor or tax agent or his/her heirs. With regard to the required documents, it is advisable to consult with the Chamber of Tax Advisors. Heirs should legitimize themselves by a certificate of inheritance.

Further information can be obtained from the Hessen Chamber of Tax Advisors.
Section 70 Tax Advisory Act (StBerG)

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