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.

  • 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

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

Preconditions

  • 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

Related Links

  • ยง 3a Abs. 2 Steuerberatungsgesetz (StBerG)

Responsible for the content
Lower Saxony Ministry of Finance

Last update or date of publication
12.07.2021