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Tax consultant; application for the appointment of a general representative in the event of long-term absence

If you are unable to work as a tax consultant or tax agent for a longer period of time and are unable to exercise your profession, you must apply for the appointment of a general representative.

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Procedure details

Tax consultants or tax agents who are unable to exercise their profession for longer than one month must appoint a general representative and notify the relevant Chamber of Tax Consultants immediately.

Alternatively, the Chamber of Tax Consultants may appoint a representative upon request if, in exceptional cases, it is not possible to appoint a representative.

You cannot exercise your profession as a tax consultant or tax agent for longer than one month.

You must apply to the relevant Chamber of Tax Consultants for the appointment of a representative.

Fees are charged in accordance with the Tax Consultant Remuneration Ordinance.

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Action before the tax court
Status: 01.08.2025
Editorially responsible for prodecure description: Steuerberaterkammer Nürnberg
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