Register as a person or company authorised to provide temporary and occasional assistance in tax matters
Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6Plus)
Service Description
Anyone wishing to work as a tax consultant in Germany on a temporary basis as a person professionally established in another EU country must first notify the Chamber of Tax Advisors.
Persons who are professionally established in another member state of the European Union or in Switzerland and who are authorized to provide business assistance in tax matters in accordance with the law of the state of establishment are authorized to provide temporary and occasional business assistance in tax matters on the territory of the Federal Republic of Germany.
The scope of the authorization to provide assistance in tax matters in Germany depends on the scope of this authorization in the country of establishment. The commencement of temporary and occasional assistance in tax matters is subject to prior written notification by the foreign service provider, which must be submitted to the competent Chamber of Tax Consultants. As soon as the notification is complete, the competent authority will arrange for the details to be temporarily entered in the professional register.
Teaser
Anyone wishing to work as a tax consultant in Germany on a temporary basis as a person professionally established in another EU country must first notify the Chamber of Tax Advisors.
Who should I contact?
The jurisdiction depends on your country of origin:
- Belgium: Cologne Chamber of Tax Consultants,
- Bulgaria: Chamber of Tax Consultants Düsseldorf,
- Denmark: Schleswig-Holstein Chamber of Tax Consultants,
- Estonia: Chamber of Tax Consultants Mecklenburg-Vorpommern,
- Finland: Berlin Chamber of Tax Consultants,
- France: Chamber of Tax Consultants Rhineland-Palatinate,
- Greece: Stuttgart Chamber of Tax Consultants,
- Iceland: Hamburg Chamber of Tax Consultants,
- Italy: Munich Chamber of Tax Consultants,
- Ireland: Westphalia-Lippe Chamber of Tax Consultants,
- Latvia: Chamber of Tax Consultants Mecklenburg-Vorpommern,
- Lichtenstein: Chamber of Tax Consultants North Baden,
- Lithuania: Chamber of Tax Consultants Mecklenburg-Western Pomerania,
- Luxembourg: Saarland Chamber of Tax Consultants,
- Malta: Chamber of Tax Consultants Thuringia,
- Netherlands: Düsseldorf Chamber of Tax Consultants,
- Norway: Schleswig-Holstein Chamber of Tax Consultants,
- Austria: Chamber of Tax Consultants Munich,
- Poland: Brandenburg Chamber of Tax Consultants,
- Portugal: Chamber of Tax Consultants Hesse,
- Romania: Chamber of Tax Consultants North Baden,
- Sweden: Hamburg Chamber of Tax Consultants,
- Switzerland: Chamber of Tax Consultants South Baden,
- Slovakia: Chamber of Tax Consultants Saxony-Anhalt,
- Slovenia: Chamber of Tax Consultants Thuringia,
- Spain: Chamber of Tax Consultants Hesse,
- Czech Republic: Chamber of Tax Consultants Nuremberg,
- Hungary: Chamber of Tax Consultants of the Free State of Saxony,
- United Kingdom (UK): Chamber of Tax Consultants of Lower Saxony,
- Cyprus: Chamber of Tax Advisors Bremen.
Which documents are required?
The complete written notification includes the documentation of a range of personal data to the responsible Chamber of Tax Consultants. Please refer to the catalog in Section 3a (2) sentence 3 of the Tax Consultancy Act (StBerG) for the required information.
What are the fees?
None
What deadlines do I have to pay attention to?
None
Legal basis
Appeal
In the event of disputes regarding the authorization to provide temporary and occasional assistance in tax matters, an action may be brought before the tax court.
Applications / forms
Forms can be requested in writing or verbally from the Chamber of Tax Consultants responsible for you.
What else should I know?
The written notification must be repeated annually if the person intends to provide assistance in tax matters in Germany on a professional basis again after the end of a calendar year. Irrespective of this, the competent Chamber of Tax Consultants must be informed of details of professional indemnity insurance or other individual or collective protection in relation to professional indemnity.
Author
The text was automatically translated based on the German content.
