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.
Application for appointment as tax advisor
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).
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)
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