DIRECTORY OF PERSONS ENTITLED TO PROVIDE TEMPORARY AND OCCASIONAL ASSISTANCE IN TAX MATTERS

In accordance with article 3b of the act regulating the profession of tax advisers in Germany (Steuerberatungsgesetz - StBerG), the Bundessteuerberaterkammer keeps an electronic directory of service providers from other Member States of the European Union, States which are part of the Agreement of the European Economic Area, or Switzerland, who are entitled to provide temporary and occasional assistance in tax matters in Germany under article 3a StBerG. This directory only contains those foreign service providers who are temporarily entered in the professional register of the relevant local chamber of tax advisers, pursuant to the reporting obligation in article 3a paragraph 3 StBerG. The directory is accessible to the public and the download of data is free of charge. The directory allows to verify whether a particular person or company is a foreign service provider who is entitled to temporary and occasional assistance in tax matters in Germany, pursuant to article 3a StBerG and registered with the relevant local chamber of tax advisers. However, the directory is not meant to search whether foreign service providers have specific skills or are specialized in a particular area.

Notice: The admission to assist in tax matters granted to the persons listed in the directory is limited. In Germany, they are only entitled to provide assistance in tax matters temporarily and occasionally and not on a permanent and regular basis. In addition, the admission to provide assistance in tax matters in Germany is limited to the scope of the admission in the respective country of origin.