Appointment of a general representative for the practice of a tax advisor or tax representative who is unable to attend

If a tax advisor or tax representative is prevented from practising the profession for more than one month, he/she must appoint a general representative. At the request of the tax advisor or tax representative, the competent Chamber of Tax Consultants may also appoint a representative if the person to be represented cannot find a tax advisor or tax representative who is willing to be represented.

If the tax advisor or tax representative has omitted to appoint a general representative or to apply to the Chamber of Tax Consultants for the appointment of a representative, the Chamber of Tax Consultants may appoint a representative ex officio if the previous request to appoint a representative or to apply for the appointment of a representative was unsuccessful.

The general representative may be appointed for a period of up to 2 years. If the tax advisor or tax representative has entered into a public service or official relationship, the general representative is appointed for the duration of the service or office relationship.

The office of the general representative begins with the appointment and ends at the end of the appointment period or by revocation of the appointment.
 

If the tax advisor or tax representative appoints a representative himself/herself, a notification to the Chamber of Tax Consultants is required, of which the tax advisor or tax representative is a member. In the other case mentioned above, a request to the Board is required.

The order is made by informal application or notification. With regard to the required documents, it is advisable to consult the Chamber of Tax Consultants.

• § 69 Tax Consultancy Act (StBerG)

The costs for the appointment of a general representative by the Hesse Chamber of Tax Consultants amount to 120.00 euros in accordance with § 7 (1) No. 9 of the fee schedule of the Hesse Chamber of Tax Consultants.
After his/her appointment, the general representative shall carry out his/her office for the account and at the expense of the tax advisor or tax representative who is unable to attend. She/he is entitled to appropriate remuneration.
 

Further information can be obtained from the Hesse Chamber of Tax Consultants.