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RegistrationRegistration in the list of persons authorised to provide temporary and occasional assistance in tax matters

You are professionally established in a Member State of the European Union or Switzerland and are authorised there to provide commercial assistance in tax matters in accordance with that law. To this end, you would like to provide this assistance temporarily and occasionally in Germany.

Your responsible authority

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  • Forms
    • Forms: Forms can be requested in writing or orally from the Chamber of Tax Advisors responsible for you.
    • Online service: no
    • Written form required: no
    • Personal appearance required: no
  • Detailed description

    You are entitled to temporary and occasional commercial assistance in tax matters within the scope of application of the German Tax Consultancy Act if you are already professionally established in another Member State of the European Union, in another contracting state of the Agreement on the European Economic Area or Switzerland. To do this, you must already be authorised to provide commercial assistance in tax matters in accordance with the law of that country.

    The scope of the power in Germany depends on the scope of that power in the State of establishment. Temporary and occasional commercial assistance in tax matters may be provided from the State of establishment.

    The inclusion of temporary and occasional assistance in tax matters is only permitted after a written notification 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.

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

  • Requirements
    • Establishment in another Member State of the European Union or in Switzerland
    • Power to provide commercial assistance in tax matters under 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 body
  • Documents
    • Certificate of being legally established in the European Union, European Economic Area Contracting States or Switzerland for commercial assistance in tax matters and that the exercise of this activity is not prohibited, even temporarily, at the time of presentation 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 relation to professional indemnity
  • Process

    You must submit the application to the Chamber of Tax Advisors responsible for your country of origin.

    As soon as the notification has been completed, the competent authority will arrange for your registration as a person authorised to provide temporary and occasional assistance in tax matters in the professional register.

  • Deadline

    In principle, none, but the written notification must be repeated annually if you want to provide business assistance in tax matters again after the end of a calendar year.

  • Responsible authority

    The Brandenburg Chamber of Tax Consultants is responsible for the registration of persons from Poland entitled to provide temporary and occasional assistance in tax matters.

  • Legal basis
  • Pointer

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

  • More informationen
  • Approved

    Senate Department of Finance Berlin (SenFin)