Steuerberater und Steuerberaterin: Wiederbestellung beantragen
Inhalt
Begriffe im Kontext
nicht vorhanden
- Anerkennung von Qualifikationen zum Zwecke der Beschäftigung in einem anderen Mitgliedstaat
Fachlich freigegeben am
31.07.2017
Fachlich freigegeben durch
Ministry of Finance Mecklenburg-Vorpommern released.
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- the appointment has been revoked and the reasons for the revocation (e.g. appointment due to fraudulent misrepresentation, threats or bribery) no longer exist.
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
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.
Contact the Chamber of Tax Consultants of the country in whose area you intend to establish your professional establishment or regular place of work.
Complete the application for "Reappointment as a tax consultant" using the officially prescribed form.