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Practice trustee; application for appointment
Heirs can apply for the appointment of a practice trustee for the practice of a deceased tax advisor.
Online services
Online services
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Bestellung eines/r Praxistreuhänder/in - Antragsportal der Steuerberaterkammern
The appointment of a practice trustee can be applied for online.
Responsible for you
Steuerberaterkammer München
Street address
Nederlinger Straße 9
80638 München
Postal address
Nederlinger Straße 9
80638 München
Phone
Fax
Standort im BayernAtlas
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Procedure details
Description
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.
Requirements
The person to whom the practice of a deceased tax advisor 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.
Required documents
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Proof of inheritance status
Proceedings
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.
Fees
Fees are payable for processing the application, the amount of which varies depending on the responsible Chamber of Tax Consultants.
Deadlines
none
Legal bases
Appeal
Administrative court action
Status: 24.01.2025
Editorially responsible for prodecure description: Steuerberaterkammer Nürnberg
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