Tax consultants; application for temporary entry in the professional register (EU citizens)

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

If you maintain a professional establishment in another member state of the European Union (EU), another state party to the Agreement on the European Economic Area (EEA) or Switzerland and are authorized to provide business assistance in tax matters there, you may provide business assistance in tax matters in Germany on a temporary and occasional basis. To do so, you must register with the relevant 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 authorization to provide assistance in tax matters in Germany depends on the scope of this authorization in the country of establishment.

Depending on the country of origin, a chamber of tax advisors is responsible:

• Belgium: Cologne Chamber of Tax Consultants
• Bulgaria: Düsseldorf Chamber of Tax Consultants
• Denmark: Schleswig-Holstein Chamber of Tax Consultants
• Estonia: Chamber of Tax Consultants Mecklenburg-Western Pomerania
• Finland: Berlin Chamber of Tax Consultants
• France: Chamber of Tax Consultants Rhineland-Palatinate
• Greece: Chamber of Tax Consultants Stuttgart
• Ireland: Chamber of Tax Consultants Westphalia-Lippe
• Iceland: Hamburg Chamber of Tax Consultants
• Italy: Munich Chamber of Tax Consultants
• 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: Saarland Chamber of Tax Consultants
• 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: Hamburg Chamber of Tax Advisors
• 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

a) Professional establishment in another member state of the European Union, another 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,

Temporary and occasional assistance in tax matters does not include, for example

• Permanent and ongoing assistance to a large number of German clients, in particular if the activity is carried out from an office in Germany.
• Establishment of a permanent client base and support of long-term clients.
• Exclusively or predominantly providing tax advice 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 professional liability insurance,

e) Registration with the competent Chamber of Tax Consultants.

The registration can be made in any form, 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 branch offices,
• the professional title under which the activity is to be performed in Germany,
• a certificate stating that the person is legally established in a member state of the EU, in another state party to the EEA Agreement or in Switzerland to provide business assistance in tax matters and that they are not prohibited, even temporarily, from carrying out this activity at the time the certificate is submitted,
• proof of professional qualification,
• proof that the person has practiced the profession in one or more member states of the EU or signatory states to the EEA Agreement 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 indemnity insurance or other individual or collective protection in relation to professional indemnity.

The notification must be repeated annually if you wish to provide assistance in tax matters in Germany on a professional basis again after the end of a calendar year. The calendar year is decisive here. If, for example, the notification was made in November and you want to provide assistance in tax matters again in January of the following year, the notification must be repeated. You can only become active after the follow-up notification.

When working in Germany, you are subject to the professional regulations applicable to German tax consultants, i.e. in particular the provisions of the Tax Consultancy Act (StBerG), the Tax Consultant Remuneration Ordinance (StBVV) and the Professional Code of Conduct of the Federal Chamber of Tax Consultants (BOStB).

• Certificate of establishment for assistance in tax matters (EU citizens)

  Certificate that the person is legally established in a Member State of the EU or EEA or in Switzerland to provide business assistance in tax matters and that he/she is not prohibited, even temporarily, from exercising this activity at the time of submission of the certificate

• Proof of professional qualification
• Proof of professional practice for assistance in tax matters (EU citizens)

  Proof that the person has practiced the profession in the country of establishment for at least one year during the previous ten years, if neither the profession nor the training for this profession is regulated in the country of establishment