Register as a person or company with the power to provide temporary and occasional assistance in tax matters

Before the first professional assistance in tax matters, a report is required.

The report must be made in writing or electronically and must contain the following information:

• the surname and first names, the name or company name including the legal representatives, the year of birth or incorporation,
• 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 established in France for the purpose of providing professional assistance in tax matters and that he or she is not prohibited, even temporarily, from carrying out this activity at the time of submission of the certificate,
• proof of professional qualification,
• proof that the person practises the profession in one or more Member States or Contracting States or in the
• has practised 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 country of establishment,
• information on details of professional indemnity insurance or other individual or collective protection in relation to professional indemnity.

The documents must be submitted in German or in translated form.

As soon as the notification is complete, the Chamber of Tax Advisors arranges for a temporary entry in the professional register and in the register of persons authorised to provide temporary and occasional assistance in tax matters in accordance with § 3b StBerG.

For persons from France, the Rhineland-Palatinate Chamber of Tax Advisors is responsible.

• Rhineland-Palatinate Chamber of Tax Advisors

• Branch in France,
• Authorisation to provide professional assistance in tax matters in accordance with the law in force in France,
• prior written notification together with the required supporting documents.

There are no fees.

There are no deadlines to be observed.

• § 3a Tax Consultancy Act (StBerG)
• Section 76 (5) of the Tax Consultancy Act (StBerG)

In the event of refusal of registration, the action before the Tax Court is admissible.

The provision of professional assistance in tax matters in Germany may only take place after written notification to the Chamber of Tax Consultants. The notification must be repeated annually if, at the end of a calendar year, it is to be provided again on a commercial basis in tax matters in Germany.

12.02.2021