Reporting of 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 professional assistance in tax matters in accordance with local law. For this purpose, you would like to provide this assistance temporarily and occasionally in Germany .

You are entitled to provide temporary and occasional professional 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 state party to the Agreement on the European Economic Area or Switzerland. For this purpose, you must already provide authorized professional assistance in tax matters in the country of residence in accordance with local law.

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

The reception of temporary and occasional assistance in tax matters is only permitted after an electronic report to the competent Chamber of Tax Consultants. The message must contain:

the surname and first names, the surname or the company name including the legal representatives,

the year of birth or foundation,

the 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 European Union, in another State party to the Agreement on the European Economic Area or in Switzerland for the purpose of providing professional assistance in tax matters and that he or she is not prohibited from carrying out that activity, even temporarily, at the time of presentation of the certificate,

proof of professional qualifications,

proof that the person has pursued the profession in one or more Member States or Contracting States or Switzerland for at least one year during the preceding ten 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 liability.

As soon as the notification has been completed, the competent body 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 country of establishment, then the authorisation is only valid in Germany if you have practiced the profession there for at least 1 year during the previous 10 years.

To the Hessen Chamber of Tax Consultants, if you are professionally established in Spain or Portugal and have the authority to provide professional assistance in tax matters there.

You can also complete the procedure via the Point of Single Contact.

• Certificate that you are 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.
• 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

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

• Establishment in another Member State of the European Union or in Switzerland (if established in Spain or Portugal, the profession must have been practised there for at least one year during the previous ten years)
• Power to provide professional assistance in tax matters in accordance with the law of the State of establishment
• prior electronic reporting of persons authorised to provide temporary and occasional assistance in tax matters to the competent domestic body

In the event of disputes concerning the authority to provide temporary and occasional assistance in tax matters, the action before the tax court is admissible.

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

As soon as the declaration is complete, the competent authority 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 electronic report must be repeated annually if you want to provide professional assistance in tax matters again after the end of a calendar year.

Fee free of charge

The electronic declaration must be repeated annually if you want to provide professional 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 about details of professional indemnity insurance or other individual or collective protection with regard to professional liability.