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Professional register for tax consultants Registration of persons with establishment 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.

Who should I contact?

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.

§ 3a (2) sentence 2 of the Tax Consultancy Act (StBerG)

Find your point of single contact here.

Requirements

  • 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 of persons authorised to provide temporary and occasional assistance in tax matters to the competent domestic body

Which documents are required?

  • 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

What are the fees?

There are no fees.

What deadlines do I have to pay attention to?

Deadlines may have to be observed. Please contact the competent authority.

Applications / forms

Forms can be requested in writing or orally from the body responsible for you.

Appeal

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.

Technically approved by

Lower Saxony Ministry of Finance

Source: Serviceportal Niedersachsen (Linie6PLus)

Further Links

Single points of contact of the state of Lower Saxony, Single points of contact of the countries of Europe, advice and assistance for EU citizens and their families.