Tax advisor/tax consultant appointment again Unfortunately this specification of service has not yet been completely translated.

Former tax advisors and tax agents may be reappointed under certain conditions.

  • in case of reappointment after a revocation
    • Evidence that the reasons for revoking the order no longer exist
  • current passport image
  • current management certificate (document type O) for submission to authorities
  • Proof of adequate professional insinuating insurance or proof of co-insurance with an employer or a client
  • lawyers, established European lawyers, auditors or sworn accountants
    • Certificate from the professional organisation responsible for them

The reappointment as a tax advisor must be requested in writing from the body responsible for the intended professional establishment.

Related Links

  • Application for appointment as tax advisor

Preconditions

  • after the expiry of the order by waiver to the competent authority
    • If the appointment has been waived after the initiation of professional court proceedings, the reappointment cannot normally take place before the end of eight years.
  • after final exclusion
    • Reappointment after the abolition of the legally binding exclusion from the profession by means of grace 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 cease (e.B. order by fraudulent deception, threat or bribery).

.

Related Links

  • Section 42 Tax Advisory Act (StBerG)
  • Section 48 Tax Advisory Act (StBerG)
  • Section 38 Ordinance on the Implementation of the Rules on Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB)
  • Section 40 Tax Advisory Act (StBerG)
  • Sections 73-74, 76 and 79 Tax Advisory Act (StBerG)

Responsible for the content
No information available

Last update or date of publication
18.12.2019