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Old 12.09.2012, 12:46
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Cancelling a "Vollmacht" - power of attorney given to a tax advisor

Hi all,
First post I make so forgive me if this has previous treads as I can't find one.
But hoping someone can help me regarding a cancellation of a power of attorney.
I gave a power of attorney to a tax advisor last year and I wish to cancel it. However, I am not sure how to go about it. Do I have to follow a specific path to cancel or is a letter/email to the person sufficient to cancel it?
Thanks
Kevin
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Old 12.09.2012, 13:54
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Re: Cancelling a "Vollmacht" - power of attorney given to a tax advisor

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Hi all,
First post I make so forgive me if this has previous treads as I can't find one.
But hoping someone can help me regarding a cancellation of a power of attorney.
I gave a power of attorney to a tax advisor last year and I wish to cancel it. However, I am not sure how to go about it. Do I have to follow a specific path to cancel or is a letter/email to the person sufficient to cancel it?
Thanks
Kevin

Under most circumstances a (preferably registered) letter will be enough, as the Widerruf ("revocation") of a Vollmacht is a so called one sided declaration of intent ("einseitige Willenserklärung").


Art. 34 of the Code of Obligations:
1
A principal authorising another to act on his behalf by means of a
transaction may restrict or revoke such authority at any time without
prejudice to any rights acquired by those involved under existing legal
relationships, such as an individual contract of employment, a partnership
agreement or an agency agreement.
6
2
Any advance waiver of this right by the principal is void.

3
Where the represented party has expressly or de facto announced the
authority he has conferred, he may not invoke its total or partial revocation
against a third party acting in good faith unless he has likewise

announced such revocation.
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Old 14.09.2012, 16:32
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Re: Cancelling a "Vollmacht" - power of attorney given to a tax advisor

Thanks a million for the info!!!
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