Tax advice (temporary and occasional) by persons professionally established in another EU country: Confirmation of registration Unfortunately this specification of service has not yet been completely translated.

Anyone who wishes to temporarily act as a tax advisor in Germany as a person professionally established in another EU country must first report this to the Tax Chamber.

Persons who are professionally established in another Member State of the European Union or in Switzerland and who are authorised to provide commercial assistance in tax matters in accordance with the law of the State of establishment are authorised to provide temporary and occasional commercial assistance in tax matters on the territory of the Federal Republic of Germany.

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. The inclusion of temporary and occasional assistance in tax matters is subject to a prior written notification by the foreign service provider, which he must reimburse to the competent Chamber of Tax Consultants. As soon as the notification is complete, the competent authority shall arrange for the information to be temporarily entered in the professional register.

The complete written notification includes the documentation of a number of personal data to the competent Chamber of Tax Consultants. Please refer to the catalogue of § 3a paragraph 2 sentence 3 of the Tax Consultancy Act (StBerG).

Forms can be requested in writing or orally from the Chamber of Tax Advisors responsible for you.

Hints

The written notification must be repeated annually if the person wishes to provide business assistance in tax matters in Germany 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 liability.

§ 3a Tax Consultancy Act (StBerG).

Related Links

  • § 3a StBerG

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