a) Professional establishment in another member state of the European Union, other contracting state of the Agreement on the European Economic Area or Switzerland,
b) Authorization to provide business 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).