Professional register for tax advisors Registration of persons established abroad and authorised to assist in tax matters
If temporary and occasional assistance in tax matters is taken up by a foreign service provider, a temporary entry in the professional register takes place. The extent of the power to provide assistance in tax matters in national territory depends on the extent of that power in the State of establishment.
Legal basis
Which documents are required?
- Certificate of legal establishment for 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 practice of the profession in the State of establishment of at least 2 years within the last 10 years
- information on professional indemnity, or
Requirements
- Establishment in another Member State of the European Union or in Switzerland
- Power to provide professional assistance in tax matters in accordance with 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
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.
Appeal
In the event of disputes concerning the authority to provide temporary and occasional assistance in tax matters, the action before the tax court is admissible.
Applications / forms
Forms can be requested in writing or orally from the body responsible for you.
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 carried out through a "Point of Single Contact". The "Point of Single Contact" is a special service offered by municipalities and the state for service providers.