Appoint a tax advisor as a representative

Tax advisers and tax agents must appoint a general representative if they are prevented from practising their profession for more than one month. The appointment must be notified to the competent Chamber of Tax Advisors without delay.

At the request of the tax advisor or tax representative, the competent Chamber of Tax Advisors appoints the representative.

The representative must be a tax advisor or tax agent.

Under certain conditions, the Chamber of Tax Advisors may also appoint the representative ex officio (appointment of a representative under public law).