Entrepeneurs assistant
Professional register for tax consultants Registration of persons with a branch abroad and the authority to provide assistance in tax matters there
In the event of temporary and occasional assistance in tax matters by a foreign service provider, a temporary entry in the professional register takes place. The scope of the power to provide assistance in tax matters within the territory of the country depends on the scope of that power in the State of establishment.
The responsibility lies with the Chamber of Tax Consultants commissioned for the respective country of establishment. An overview is contained in § 3a Abs. 2 Satz 2 Steuerberatungsgesetz (StBerG).
This procedure can also be handled through a "point of single contact". The "Point of Single Contact" is a special service offered by the municipalities and the state for service providers.
- Establishment in another Member State of the European Union or in Switzerland
- Power to provide commercial assistance in tax matters under the law of the State of establishment
- Prior written notification by persons empowered to provide temporary and occasional assistance in tax matters to the competent domestic authority
- Certificate of legal establishment for the provision of commercial assistance in tax matters in
- a member state of the European Union, or
- a State party to the Agreement on the European Economic Area, or
- in Switzerland
- Certificate that this activity is not prohibited, even temporarily
- Proof of professional qualification
- Proof of the exercise of the profession in the State of establishment of at least 2 years within the last 10 years
- information on professional liability or
There are no fees.
Deadlines may have to be observed. Please contact the competent authority.
Forms can be requested in writing or orally from the body responsible for you.
In the event of disputes concerning the power to provide temporary and occasional assistance in tax matters, an action before the Tax Court is admissible.
Lower Saxony Ministry of Finance
Source: Serviceportal Niedersachsen (Linie6PLus)
