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IT-Verbund Schleswig-Holstein

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Tax consultants (cross-border services)


General information

If you are a tax consultant in a member state of the European Union, Switzerland, Norway, Liechtenstein or Iceland and you want to work temporarily or occasionally as a tax consultant in Germany, the provisions of § 3a StBerG apply.

view the legal text: § 3a StBerG

 

What do I have to do prior to providing my service for the first time?

Prior to exercising your profession for the first time in Germany you have to notify the appropriate Chamber of Tax Consultants in writing.

Which Chamber of Tax Consultants is responsible for me?

It depends on your country of origin which Chamber of Tax Consultants is responsible for you. This list provides an overview and can be downloaded:

List of Chambers of Tax Consultants sorted according to country of origin

Application may also be filed with the Point of Single Contact Schleswig-Holstein EA-SH which will then forward your application to the competent Chamber of Tax Consultants.

What do I have to bear in mind when registering?

The informal notification must be made in writing and contain the following information:

  • Name (of the tax consultant) or the firm (tax consulting firm) including the name of the legal representative
  • Year of birth (tax consultant) or founding year (tax consulting firm)
  • Business address
  • Professional title in your country of origin
  • Proof of appointment as a tax consultant in your home country including an attestation certifying that the holder is not prohibited from practising, even temporarily, at the moment of delivering the attestation
  • Evidence of professional qualifications in your home country
  • Proof that you have pursued the profession in question for at least two years during the previous ten years if neither the profession nor the education and training leading to the profession is regulated in your home country
  • Proof of professional liability insurance or other means of personal or collective protection with regard to professional liability

When do I have to renew my notification?

If you want to provide again a service you have already notified, you have to renew your declaration, informal and in writing, once a year.

 

Is there an instruction leaflet on this topic?

Yes, the Chamber of Tax Consultants of the state of Bremen provides an instruction leaflet for foreign tax service providers. For further information and download of the instruction leaflet, please click on the following link:

to the Chamber of Tax Consultants Bremen

 


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