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If you have waived the rights arising from your appointment as a tax consultant or tax agent, you can apply to continue using the professional title with the addition "retired".
Anyone who renounces the rights arising from their appointment as a tax consultant or tax agent due to old age or for health reasons can apply to continue to use the professional title with the addition "retired" ("i. R.").
This permission is intended to express recognition of professional activity in the past. Renouncing the appointment as a tax consultant or tax agent must therefore be preceded by at least 10 years of professional activity as a tax consultant or tax agent.
Permission may only be granted in the event of renunciation due to old age or for health reasons.
Old age is assumed to be the age of 65.
The term "health reasons" includes all impairments of health that are to be taken for granted and which make voluntary retirement from working life appear reasonable from the perspective of the person concerned. A medical certificate must be submitted as proof of the health impairment.
Advanced age or health reasons must be the reason for renouncing the appointment as a tax consultant or tax agent. Anyone who renounces their appointment in order to avoid the expiry of their appointment in accordance with Section 45 (1) No. 3 StBerG or Section 45 (1) No. 4 StBerG or the revocation of their appointment in accordance with Section 46 (2) No. 2 StBerG cannot claim age or health reasons.
Permission to continue using the professional title is granted upon application by the tax advisor or tax agent.
The application can be combined with a declaration of renunciation of the appointment.
Fees are charged in accordance with the Tax Consultant Remuneration Ordinance.