Professional register for tax advisors Registration of persons with temporary and occasional assistance in tax matters

In the event of temporary and occasional assistance in tax matters by a foreign service provider, a temporary registration in the professional register shall take place. The extent of the power to provide assistance in domestic tax matters depends on the extent of that power in the State of establishment.

Certificate of lawful establishment of business 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 qualifications 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 may 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 in accordance with the law of the State of establishment prior written notification to the competent national body of persons with the power to provide temporary and occasional assistance in tax matters

Responsible for the content
Lower Saxony Ministry of Finance

Last update or date of publication
13.09.2018