Leistungen A-Z

• Forms: Forms may be obtained in writing or verbally from your local tax assessor's office.
• Online service: no
• Written form required: no
• Personal appearance required: no

You are entitled to provide temporary and occasional business assistance in tax matters within the scope of the German Tax Advice Act if you are already professionally established in another Member State of the European Union, in another Contracting State to the Agreement on the European Economic Area or in Switzerland. To do so, you must already be authorised to provide business assistance in tax matters in the country of establishment in accordance with the law there.

The scope of the authority in Germany depends on the scope of this authority in the state of establishment. Temporary and occasional assistance in tax matters may be provided from the State of establishment.

The taking up of temporary and occasional assistance in tax matters is only permitted after a written notification has been submitted to the competent Chamber of Tax Consultants. As soon as the notification is complete, the competent body shall arrange for a temporary entry of the details in the professional register.

Notice: If neither the profession nor the training for this profession is regulated in the state of establishment, then the authority in Germany is only valid if you have practiced the profession there for at least 1 year during the previous 10 years.

• Establishment in another Member State of the European Union or in Switzerland
• authority to provide assistance in tax matters on a business basis in accordance with the law of the State of establishment
• prior written notification of persons authorised to provide temporary and occasional assistance in tax matters to the competent domestic authority

• Certificate stating that you are legally established in the European Union, European Economic Area Contracting States or Switzerland to provide business assistance in tax matters and that the exercise of this activity is not prohibited, even temporarily, at the time of submission of the certificate.
• Proof of professional qualification (original).
• Proof that the profession has been pursued in the State of establishment for at least 1 year during the previous 10 years, if neither the profession nor the training for that profession is regulated in the State of establishment.
• Information on details of professional indemnity insurance or other individual or collective protection in respect of professional liability.

User Charge: (kostenfrei)
Vorkasse: Nein

You must submit the registration to the chamber of tax advisors responsible for your country of origin.

As soon as the notification is complete, the competent body will arrange for your registration in the professional register as a person authorised to provide temporary and occasional assistance in tax matters.

In principle, none, but the written notificationmust be repeated annually if you wish to provide assistance in tax matters on a businesslike basis again after the end of a calendar year.

The Brandenburg Chamber of Tax Consultants is responsible for entering persons from Poland in the list of persons authorized to provide temporary and occasional assistance in tax matters

• § Section 3a of the Tax Consultancy Act (StBerG)
• § Section 3c of the Tax Consultancy Act (StBerG)

The written notification must be repeated annually if, after the end of a calendar year, you again wish to provide assistance in tax matters in Germany on a business basis. Irrespective of this, you must inform the competent Chamber of Tax Consultants about details of professional liability insurance or other individual or collective protection in relation to professional liability.

• Further information on the Federal Chamber of Tax Consultants
• Brandenburg Chamber of Tax Consultants

Berlin Senate Department for Finance (SenFin)