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.

Related Links

  • Application for appointment as tax consultant

Preconditions

  • 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.

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Related Links

  • § 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

Last update or date of publication
18.12.2019