Service Finder
Register tax consulting for temporary and occasional assistance
Service Description
You are entitled to provide temporary and occasional business assistance in tax matters within the scope 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 in Switzerland. To do so, you must already be authorized to provide business assistance in tax matters in the country of establishment in accordance with the law there. The authorization applies to both natural persons and legal entities and associations.
The scope of the authority in the home country depends on the scope of this authority in the country of establishment. Temporary and occasional business assistance in tax matters may be provided from the state of establishment.
The commencement of temporary and occasional assistance in tax matters is only permitted after a written notification has been submitted to the competent chamber of tax advisors. As soon as the notification is complete, the competent body shall arrange for a temporary entry of the information 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 is only valid in Germany if you have practiced the profession there for at least 1 year during the previous 10 years.
Who should I contact?
If you are an applicant from Malta or Slovenia, please contact the Chamber of Tax Advisors Thuringia.
Otherwise the responsible office for persons from:
- Finland the Chamber of Tax Consultants Berlin,
- Poland the Chamber of Tax Consultants Brandenburg,
- Cyprus the Chamber of Tax Consultants Bremen,
- the Netherlands and Bulgaria, the Düsseldorf Chamber of Tax Consultants,
- Sweden and Iceland the Hamburg Chamber of Tax Consultants,
- Portugal and Spain the Chamber of Tax Consultants of Hesse,
- Belgium the Chamber of Tax Consultants Cologne,
- Estonia, Latvia, Lithuania the Chamber of Tax Consultants Mecklenburg-Western Pomerania,
- Italy and Austria the Chamber of Tax Consultants Munich,
- Romania and Lichtenstein the Chamber of Tax Consultants North Baden,
- Czech Republic the Chamber of Tax Consultants Nuremberg,
- France the Chamber of Tax Consultants Rhineland-Palatinate,
- Luxembourg the Chamber of Tax Consultants Saarland,
- Hungary the Chamber of Tax Consultants of the Free State of Saxony,
- Slovakia the Chamber of Tax Consultants of Saxony-Anhalt,
- Denmark and Norway the Chamber of Tax Consultants Schleswig-Holstein,
- Greece the Chamber of Tax Consultants Stuttgart,
- Switzerland the Chamber of Tax Consultants of South Baden,
- Malta and Slovenia the Chamber of Tax Consultants Thuringia,
- Ireland the Chamber of Tax Consultants Westfalen-Lippe
You can find the individual chambers of tax consultants in Germany on the website of the Federal Chamber of Tax Consultants.
Requirements
- 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 country of establishment
- Prior, complete written notification of persons with authority to provide temporary and occasional assistance in tax matters to the competent domestic office
Which documents are required?
- Certificate stating that you are legally established in the European Union, European Economic Area Contracting States or Switzerland for the purpose of providing 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 practiced 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 liability insurance or other individual or collective protection related to professional liability.
What are the fees?
The entire registration process is free of charge.
What deadlines do I have to pay attention to?
In principle, none, however, the written notification must be repeated annually if you wish to provide assistance in tax matters on a businesslike basis again after the end of a calendar year.
Processing duration
As a rule, the registration takes place within a week.
Legal basis
Applications / forms
The personal data of the applicant shall be temporarily entered in the professional register. An appeal against the refusal of registration on the grounds of incompleteness of the notification is given..
In case of disputes concerning the authority to provide temporary and occasional assistance in tax matters, an action may be brought before the Tax Court.
Appeal
- Forms: Forms can be requested in writing or verbally from the Chamber of Tax Consultants responsible for you.
- Online service: no
- Written form required: no
- Personal appearance required: no
Forms can be requested in writing or verbally from the Chamber of Tax Advisors responsible for you.
Applicants from Malta and Slovenia can request the form from the Chamber of Tax Advisors in Thuringia.
What else should I know?
When providing business assistance in tax matters in Germany, you may only act under the professional title in the official language of the country of establishment under which you offer your services in the country of establishment.
The written notification must be repeated annually if you again wish to provide businesslike assistance in tax matters in Germany after the end of a calendar year.
The Thuringian Chamber of Tax Consultants acts as a support institution. In particular, it is responsible for ensuring that information is provided by the uniform office.
Author
The text was automatically translated based on the German content per DeepL.
The text was automatically translated based on the German content.
Technically approved by
Thuringia Ministry of Finance
Professionally released on
03.01.2024
Source: Zuständigkeitsfinder Thüringen (Linie6Plus)
No competent authority found
Please enter your location.
