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

You can apply for a temporary entry in the professional register if you maintain a professional establishment in the EU and are authorized to provide business assistance in tax matters there.

Description

If you maintain a professional establishment in another member state of the European Union (EU), another contracting state of the Agreement on the European Economic Area (EEA) or Switzerland and are authorized 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 consultants.

If 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, other state party to the Agreement on the European Economic Area or Switzerland,

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

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

No temporary and occasional assistance in tax matters is, 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.
  • Establishment of a permanent client base and support of 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 a professional liability insurance,

e) Registration with the competent chamber of tax consultants.

The notification can be made without 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,
  • professional title under which the activity is to be performed in the country,
  • 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 performing this activity at the time the certificate is submitted,
  • a proof of professional qualification,
  • a proof that the person has practiced the profession in one or more member states of the EU or contracting states 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 this profession is regulated in the state of establishment,
  • information on details of professional liability insurance or other individual or collective protection relating to professional liability.

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 in this respect. 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 consultants, i.e. in particular the provisions of the German Tax Consulting Act (StBerG), the German Tax Consultant Remuneration Ordinance (StBVV) and the Professional Code of Conduct of the German Federal Chamber of Tax Consultants (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: 01.08.2022

Responsible for editing: Bayerisches Staatsministerium der Finanzen und für Heimat

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  • 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
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Steuerberaterkammer München

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