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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.

Natural and legal persons and associations are authorized to provide temporary and occasional business assistance in tax matters within the scope of the Tax Advisory Act (StBerG) if they are professionally established in another member state of the European Union or in another state party to the Agreement on the European Economic Area or in Switzerland and are authorized to provide business assistance in tax matters there in accordance with the law of the state of establishment.

Temporary and occasional business assistance in tax matters may be provided from the state of establishment.

Process flow

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

As soon as the notification is complete, the competent body will arrange for a temporary entry of the details in the professional register

The commencement of temporary and occasional assistance in tax matters is subject to prior written notification by the foreign service provider 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.

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.

The competent authority for persons from:

  • Finland the Berlin Chamber of Tax Consultants,
  • Poland the Brandenburg Chamber of Tax Consultants,
  • 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,
  • the United Kingdom the Chamber of Tax Consultants of Lower Saxony,
  • Romania and Lichtenstein the Chamber of Tax Consultants North Baden,
  • the 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.

Competent authority

If you are an applicant from Malta or Slovenia:

Chamber of Tax Advisors Thuringia
Kartäuserstraße 27a

99084 Erfurt

Telephone: 0361/576920
Fax: 0361/5769219

DE-Mail: info@stbk-thueringen.de-mail.de
E-Mail: info@stbk-thueringen.de

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

For the temporary written entry in the professional register, a complete written notification in accordance with Section 3a (2) of the Tax Consultancy Act must be submitted.

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.
  • Certificate of being legally established in the EU, EEA member states or Switzerland to provide business assistance in tax matters,
  • Proof of professional qualification,
  • Proof that the profession has been practiced in the country of establishment for at least one year during the previous ten years,
  • Information on details of professional liability insurance or other individual or collective protection in relation to professional liability.

What are the fees?

The entire registration process is free of charge.

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.

none

Processing duration

As a rule, the registration takes place within a week.

As soon as the complete written notification has been received, the competent chamber of tax advisors shall arrange for a temporary entry of the information in the professional register.

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.

The personal details of the applicant pursuant to Section 3a (2) sentence 3 nos. 1 to 4 StBerG shall be temporarily entered in the professional register. An objection may be lodged against the refusal of registration on the grounds of incompleteness of the notification pursuant to Section 3a (2) StBerG pursuant to Section 164a (1) sentence 1 StBerG in conjunction with Section 347 (1) sentence 1 no. 3 of the German Fiscal Code.

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.

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.

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 Chamber of Tax Consultants of Thuringia acts as a support institution pursuant to Section 1 of the Thuringian ES Establishment Act. In particular, it is responsible for ensuring that information is provided by the single body pursuant to Section 71 c (1) of the Thuringian Administrative Procedure Act.

Author

The text was automatically translated based on the German content per DeepL.

Technically approved by

Thuringia Ministry of Finance

Professionally released on

25.11.2019

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

No competent authority found

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