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Any tax consultant or tax agent who has entered into a public-law employment relationship as a temporary electoral official or a public-law official relationship must apply for the appointment of a representative.
If a tax adviser or tax agent has entered into a public-law employment relationship as an elective civil servant for a fixed term or a public-law official relationship, the profession may not be exercised unless the assigned task is performed on an honorary basis.
The competent Chamber of Tax Consultants may, upon request, appoint a representative or allow the person to exercise the profession themselves if this does not jeopardize compliance with general professional duties.
You are a tax consultant or tax agent and have entered into a public-law employment relationship as a temporary elective civil servant or a public-law official relationship.
You must apply to the relevant Chamber of Tax Consultants for the appointment of a representative.
Fees are charged in accordance with the Tax Consultant Remuneration Ordinance.
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