Bestellung eines allgemeinen Vertreters für eine/n Steuerberater/in

• § 59 StBerG
• § 69 StBerG

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

Any tax consultant or tax agent who is 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.

If a tax consultant has entered into an employment relationship under public law as a temporary elective civil servant or an official relationship under public law, he/she may not exercise his/her profession as a tax consultant unless he/she performs the task assigned to him/her on an honorary basis. The competent Chamber of Tax Consultants may, at the tax consultant's request, appoint a representative or allow him to exercise his profession himself if this does not jeopardize compliance with general professional duties.

If the Chamber of Tax Consultants appoints a general representative, a fee of €100 (2025) will be charged for this.

The appointment of a representative must be made and notified immediately.

Tax advisors who are unable to practice their profession for longer than one month must appoint a general representative and notify the relevant Chamber of Tax Advisors immediately, Section 69 StBerG. Alternatively, the Chamber of Tax Consultants can appoint a representative upon request if, in exceptional cases, it is not possible to appoint a representative.

If a tax consultant has entered into an employment relationship under public law as a temporary elected official or an official relationship under public law, he/she may not exercise his/her profession as a tax consultant unless he/she performs the task assigned to him/her on an honorary basis. The competent Chamber of Tax Consultants may, at the tax consultant's request, appoint a representative or allow him to exercise his profession himself if this does not jeopardize compliance with the general professional duties, § 59 StBerG.

Saarland Chamber of Tax Consultants KdöR
Nell-Breuning-Allee 6 (Entrance 1 A/B)
66115 Saarbrücken

The application for the appointment of a representative is form-free.