Clear coordination desired
If queries, deadlines, responsibilities or processing status are not sufficiently transparent, a new structure may be useful.
Changing tax advisor
A change in tax support should be handled in an orderly way. Clear responsibilities, complete documents, open deadlines and a clean separation between previous and new support are essential.
Before taking over, the affected years, tax types, returns, assessments and ongoing matters are reviewed.
When a change may make sense
A change of tax advisor can have different reasons: organisational reasons, changed requirements, digital cooperation, specific technical focus areas or the desire for a different communication structure.
Changed advisory needs
New activities, business start-up, rental income, foreign matters, VAT questions or companies may require different tax support.
Digital cooperation
Many mandates can be handled efficiently digitally. Documents, communication and approvals must be organised reliably.
Open matters
Especially for open tax returns, tax-office queries or objection deadlines, it must be reviewed in advance whether taking over is still timely and appropriate.
Process of changing tax advisor
Clarify starting point
The affected tax years, tax types, ongoing deadlines and open matters are identified.
Define scope of work
It is determined which services will be taken over in the future, for example tax returns, bookkeeping, annual accounts or ongoing advice.
Accept mandate
The new support begins only after explicit mandate acceptance, mandate agreement and fee coordination.
Power of attorney and tax office
Where required, a tax power of attorney is set up and responsibility towards the tax authorities is clarified.
Transfer documents
Prior-year documents, assessments, returns, bookkeeping data and ongoing correspondence are requested or provided.
Process open points
After reviewing the documents, open returns, queries or other commissioned services are handled.
Which documents are needed?
For taking over an existing mandate, prior-year documents and ongoing correspondence are usually decisive. Without complete documents, the current status cannot be assessed reliably.
Assessments and calculations
Income tax, VAT, trade tax, corporate income tax or assessment notices as well as calculation lists and explanations.
Filed tax returns
Copies of prior-year tax returns, schedules, EÜR, balance sheets, annual accounts and electronic filing protocols where available.
Ongoing correspondence
Queries, document requests, reminders, deadlines, objection letters, amendment requests and other letters from the tax authorities.
Bookkeeping and annual-account data
Trial balances, account details, management reports, fixed asset register, open items, VAT pre-filings and annual-account data.
Coordination with the previous office
Orderly termination
The previous tax representation should be ended in an orderly way. Outstanding fees, release of documents and services already performed are practically important.
Avoid double responsibilities
The previous mandate should be clearly terminated or delimited so that no unclear overlapping responsibilities arise.
Request relevant documents
Relevant documents should be requested completely, especially assessments, returns, bookkeeping data and ongoing correspondence.
Outstanding fees
Outstanding fee claims of the previous office can practically affect the release of certain work results and should be clarified early.
Responsibility for deadlines
Until clear mandate transfer, it must be clear who monitors which deadlines and which filing obligations have already been handled.
Open deadlines and ongoing procedures
A change during ongoing procedures is possible, but requires careful review. Deadlines are not taken over merely by an enquiry or document submission.
No automatic deadline protection
Objection, filing, payment or other deadlines are taken over only after explicit mandate acceptance and clear agreement on scope. For short deadlines, it must first be reviewed whether proper processing is still possible.
Typical risks when changing tax advisor
Missing prior-year data
Without prior-year assessments, returns and calculations, deviations, loss carryforwards, advance payments or special issues can only be reviewed to a limited extent.
Unclear responsibilities
If it remains unclear whether the previous or new office is responsible for specific deadlines or letters, unnecessary risks arise.
Short-notice transfer
The shorter the deadline, the more critical document status, review scope and processing capacity become. Not every short-notice transfer is appropriate.
Unclear bookkeeping status
For ongoing bookkeeping or annual accounts, it must be clarified up to which point bookkeeping has been performed and which reconciliations remain open.