Tax adviser; application for temporary entry in the professional register (EU citizen)

If you maintain a professional establishment in another member state of the European Union (EU), another state party to the Agreement on the European Economic Area (EEA) or Switzerland and are authorised to provide business assistance in tax matters there, you may temporarily and occasionally provide business assistance in tax matters in Germany. To do so, you must register with the competent chamber of tax advisors.

Description

When a foreign service provider takes up temporary and occasional assistance in tax matters, a temporary entry is made in the professional register. The scope of the authority to provide assistance in tax matters in Germany depends on the scope of this authority in the country of establishment.

Depending on the country of origin, the competence of a chamber of tax advisors results:

  • Belgium: Chamber of Tax Consultants Cologne
  • Bulgaria: Chamber of Tax Consultants Düsseldorf
  • Denmark: Chamber of Tax Consultants Schleswig-Holstein
  • Estonia: Chamber of Tax Consultants Mecklenburg-Western Pomerania
  • Finland: Chamber of Tax Consultants Berlin
  • France: Chamber of Tax Consultants Rhineland-Palatinate
  • Greece: Chamber of Tax Consultants Stuttgart
  • Ireland: Chamber of Tax Consultants Westfalen-Lippe
  • Iceland: Chamber of Tax Consultants Hamburg
  • Italy: Chamber of Tax Consultants Munich
  • Croatia: Chamber of Tax Consultants Munich
  • Latvia: Chamber of Tax Consultants Mecklenburg-Western Pomerania
  • Liechtenstein: Chamber of Tax Consultants North Baden
  • Lithuania: Chamber of Tax Consultants Mecklenburg-Western Pomerania
  • Luxembourg: Chamber of Tax Consultants Saarland
  • Malta: Chamber of Tax Consultants Thuringia
  • Netherlands: Chamber of Tax Consultants Düsseldorf
  • Norway: Chamber of Tax Consultants Schleswig-Holstein
  • Austria: Chamber of Tax Consultants Munich
  • Poland: Chamber of Tax Consultants Brandenburg
  • Portugal: Chamber of Tax Consultants Hesse
  • Romania: Chamber of Tax Consultants North Baden
  • Sweden: Chamber of Tax Consultants Hamburg
  • 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 Saxony
  • Cyprus: Chamber of Tax Consultants Bremen

Prerequisites

a) Professional establishment in another member state of the European Union, another state party to the Agreement on the European Economic Area or Switzerland,

b) Authorisation to provide professional assistance in tax matters in the state of establishment,

c) Temporary and occasional assistance in tax matters in Germany,

Temporary and occasional assistance in tax matters does not include, for example:

  • Providing permanent and ongoing assistance to a large number of German clients, especially if the activity is carried out from an office in Germany.
  • Building up a permanent client base and looking after permanent clients.
  • Providing tax advice exclusively or predominantly to German clients with exclusively domestic income.
  • Advising only one German client over a longer period of time or in a large number of proceedings.

d) Existence of professional liability insurance,

e) Registration with the competent Chamber of Tax Consultants.

The registration can be made without any formalities, but must contain the following information:

  • Surname and first name or, in the case of companies, surname or company name including the legal representatives,
  • Year of birth or foundation,
  • Business address including the addresses of all branches,
  • the professional title under which the activity is to be carried out in Germany
  • a certificate stating that the person is legally established in a member state of the EU, in another state party to the Agreement on the EEA or in Switzerland for the purpose of providing business assistance in tax matters and that he or she is not prohibited, even temporarily, from exercising this activity at the time the certificate is presented,
  • proof of professional qualification,
  • proof that the person has practised the profession in one or more member states of the EU or states party to the Agreement on the EEA or Switzerland for at least one year during the previous ten years, if neither the profession nor the training for the profession is regulated in the state of establishment,
  • information on details of professional indemnity insurance or other individual or collective protection relating to professional indemnity.

The notification must be repeated annually if you wish to provide assistance in tax matters in Germany on a business basis again after the end of a calendar year. The calendar year is decisive. If, for example, the notification was made in November and assistance in tax matters is to be provided again in January of the following year, the notification must be repeated. You can only start working after the subsequent notification.

When working in Germany, you are subject to the professional rules applicable to German tax advisors, i.e. in particular the provisions of the Tax Advisors Act (StBerG), the Tax Advisors Remuneration Ordinance (StBVV) and the Professional Code of Conduct of the Federal Chamber of Tax Advisors (BOStB).

Deadlines

none

Required documents

  • Certificate of establishment for assistance in tax matters (EU citizens)

    a certificate stating that the person is legally established in a Member State of the EU or EEA or in Switzerland for the purpose of providing professional assistance in tax matters and that he or she is not prohibited, even temporarily, from engaging in this activity at the time the certificate is presented

  • Proof of professional qualification
  • Proof of professional practice for assistance in tax matters (EU citizens)

    proof that the person has pursued the profession in the State of establishment for at least one year during the preceding ten years, if neither the profession nor the training for it is regulated in the State of establishment

Forms

Fees

  • none

Remedy

Objection (§ 347 AO) and lawsuit

Status: 23.09.2021

Responsible for editing: Bayerisches Staatsministerium der Finanzen und für Heimat

Contains machine translated content. Show the original content

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
Bild zur Leistungsbeschreibung

Responsible for you

If you select a location under "Localization" the contact details of the responsible authority and, if applicable, locally valid information will be displayed.