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Steuerberater und Steuerberaterin: Wiederbestellung beantragen

Mecklenburg-Vorpommern 99135001061001, 99135001061001 Typ 2/3

Inhalt

Leistungsschlüssel

99135001061001, 99135001061001

Leistungsbezeichnung

Tax consultant: Apply for reappointment

Leistungsbezeichnung II

nicht vorhanden

Leistungstypisierung

Typ 2/3

Begriffe im Kontext

nicht vorhanden

Leistungstyp

Leistungsobjekt mit Verrichtung und Detail

Leistungsgruppierung

Steuerberatung (135)

Verrichtungskennung

Bestellung (061)

Verrichtungsdetail

again

SDG Informationsbereiche

  • Anerkennung von Qualifikationen zum Zwecke der Beschäftigung in einem anderen Mitgliedstaat

Lagen Portalverbund

nicht vorhanden

Einheitlicher Ansprechpartner

Nein

Fachlich freigegeben am

31.07.2017

Fachlich freigegeben durch

Ministry of Finance Mecklenburg-Vorpommern released.

Teaser

nicht vorhanden

Volltext

Former tax advisors and tax agents can be reappointed if

  • the appointment has lapsed by waiver vis-à-vis the competent Chamber of Tax Consultants. If the appointment was waived after the initiation of professional court proceedings, the reappointment cannot normally take place before the expiry of eight years.
  • in the event of the expiry of the appointment due to legally binding exclusion from the profession, the legally binding exclusion has been lifted by way of clemency or at least eight years have elapsed since the legally binding exclusion;
  • the appointment has been revoked and the reasons for the revocation (e.g. appointment due to fraudulent misrepresentation, threats or bribery) no longer exist.

Erforderliche Unterlagen

The application must be accompanied by, among other things

  • Certificate (original or certified copy) of successful completion of the tax consultant examination,
  • in the case of reappointment following revocation, evidence that the reasons for the revocation of the appointment no longer exist,
  • passport photo,
  • current certificate of good conduct,
  • proof of adequate professional liability insurance. Depending on the intended activity (self-employed activity, activity as an employee or freelancer for a person or association, etc.), different supporting documents must be provided.
  • Identification document

Voraussetzungen

nicht vorhanden

Kosten

The applicant must pay a fee of EUR 150.00 to the competent Chamber of Tax Consultants for processing the application for reappointment, unless otherwise stipulated by a state-specific fee schedule.

Verfahrensablauf

nicht vorhanden

Bearbeitungsdauer

nicht vorhanden

Frist

You can find out the deadlines from the relevant Chamber of Tax Consultants.

Weiterführende Informationen

Hinweise

nicht vorhanden

Rechtsbehelf

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Kurztext

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Ansprechpunkt

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Zuständige Stelle

Contact the Chamber of Tax Consultants of the country in whose area you intend to establish your professional establishment or regular place of work.

Formulare

Complete the application for "Reappointment as a tax consultant" using the officially prescribed form.