11.

Temporary and occasional professional assistance in tax matters is governed by Paragraph 3a of the Law on Tax Consultancy, which is intended to implement, in the relevant field, Directive 2005/36. It provides: ‘1. Persons who are professionally established in another Member State of the European Union or in another State Party to the Agreement on the European Economic Area [of 2 May 1992 (OJ 1994 L 1, p. 3)] or in Switzerland and who are authorised there to provide professional assistance in tax matters in accordance with the law of the State of establishment shall be authorised to provide, on a temporary and occasional basis, professional assistance in tax matters in the territory of the Federal Republic of Germany. The scope of the authorisation to provide assistance in tax matters in Germany shall be determined by the scope of that authorisation in the State of establishment. In their activities in Germany those persons shall be subject to the same professional rules as the persons specified in Paragraph 3. If neither the profession nor the training for the profession is regulated in the State of establishment, the authorisation to provide professional assistance in tax matters in Germany shall be valid only if the person has practised the profession in the State of establishment for at least two years during the preceding ten years. The question whether professional assistance in tax matters is provided on a temporary and occasional basis shall be assessed in particular in relation to its duration, its frequency, its regularity and its continuity. 2. Professional assistance in tax matters under subparagraph (1) shall be permitted only if the person gives written notification to the competent authority before the first provision of a service in Germany. The competent authority for persons from: … (4) the Netherlands and Bulgaria is the Steuerberaterkammer (Chamber of Tax Advisers) Düsseldorf, … The notification must contain the following: 1. the surname and first names, the commercial name or business name, including the legal representatives, 2. the year of birth or establishment, 3. the professional address, including the addresses of all branches, 4. the professional qualification under which activities in Germany are to be carried out, 5. a certificate attesting that the person is legally established for the purposes of providing professional assistance in tax matters in a Member State of the European Union or in a State Party to the Agreement on the European Economic Area or in Switzerland and that, at the time of submission of the certificate, he is not prohibited, even temporarily, from carrying out that activity, 6. evidence of professional qualifications, 7. evidence showing that the person has pursued the profession in the State of establishment for at least two years during the previous ten years, where neither the profession nor the training required for that profession are regulated in the State of establishment, 8. detailed information concerning insurance against occupational risks or any other individual or collective professional liability protection. The notification must be submitted each year if, at the end of the calendar year, the person again wishes to provide professional assistance in tax matters in Germany in accordance with subparagraph 1. In those circumstances, the certificate referred to in Paragraph 3(5) and the information to be provided in accordance with Paragraph 3(8) must be submitted once again. …’