Practice trustee; application for appointment

Heirs can apply for the appointment of a practice trustee for the practice of a deceased tax advisor.

If the practice of a deceased tax advisor or tax agent is to be transferred to a specific person who is not yet authorized to provide assistance in tax matters at the time of the deceased professional's death, the competent Chamber of Tax Advisors may, at the request of the heirs, appoint a tax advisor or tax agent as trustee for a period of up to three years. In exceptional cases, the period may be extended by a further year.

The person to whom the practice of a deceased tax adviser or tax agent is to be transferred is not yet authorized to provide assistance in tax matters at the time of the deceased professional's death.

Administrative court action

The appointment of a practice trustee must be applied for by the heirs in writing or online at the relevant Chamber of Tax Consultants.

Once the application has been received, it will be reviewed and a decision will then be issued.

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Fees are payable for processing the application, the amount of which varies depending on the responsible Chamber of Tax Consultants.

• Proof of inheritance status