Compulsory representation
The so-called compulsory representation is a special feature of proceedings before the Federal Fiscal Court.
Pursuant to § 62(4) of the Code of Procedure of Fiscal Courts, the parties must be represented before the Federal Fiscal Court by legal representatives.
Authorised representatives
Only "lawyers, tax advisors, tax agents, auditors or sworn accountants" are permitted as authorised representatives, as well as companies within the meaning of § 3 sentence 1 nos. 2 and 3 of the Tax Consultancy Act, which act through persons within the meaning of § 3 sentence 2 of the Tax Consultancy Act (§ 62 (2) sentence 1 of the Code of Procedure of Fiscal Courts) are authorised.
Representation of authorities and legal entities under public law
Authorities and legal entities under public law, including associations formed by them in order to perform their functions, may be represented by their own staff qualified to hold the office of judge or by staff qualified to hold the office of judge of other authorities or legal entities under public law, including associations formed by them in order to perform their public functions.