Tax Advisor Appointment again
Former tax advisors and tax representatives can be reappointed under certain conditions.
in case of reappointment after a revocation
- Proof that the reasons that were decisive for the revocation of the order no longer exist
- current passport photo
- Current certificate of good conduct (document type O) for submission to authorities
- Proof of sufficient professional indemnity insurance or proof of co-insurance with an employer or a client
in addition, in the case of lawyers, established European lawyers, auditors or sworn accountants
- Certificate from the professional organisation responsible for them
The reappointment as a tax consultant must be requested in writing from the body responsible for the intended professional establishment.
Application for appointment as tax consultant
after expiry of the order by waiver vis-à-vis the competent authority
- If the appointment has been waived after the initiation of professional court proceedings, the reappointment can usually not take place before the expiry of eight years.
after legally binding exclusion
- reappointment after revocation of the legally binding exclusion from the profession by way of grace or
- Reappointment after expiry of at least eight years since the final exclusion
after revocation of the order
- The reappointment can take place if the reasons that were decisive for the revocation (e.B. order by fraudulent deception, threat or bribery) no longer exist.
§ 42 Tax Consultancy Act (StBerG)
§ 48 Tax Consultancy Act (StBerG)
§ 38 Ordinance on the Implementation of the Regulations on Tax Advisors, Tax Representatives and Tax Consulting Companies (DVStB)
§ 40 Tax Consultancy Act (StBerG)
§§ 73-74, 76 and 79 Tax Consultancy Act (StBerG)
Responsible for the content
Chamber of Tax Advisors Lower Saxony
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