Operation of a power of attorney database for tax consultants and income tax assistance associations

To use the VDB as a tax advisor, proceed as follows:

• Download the "Power of attorney for representation in tax matters" from the website of the Federal Chamber of Tax Consultants. Have the power of attorney signed by your clients.
• If you do not yet have a Chamber membership card, apply for one from your Chamber of Tax Consultants to access the power of attorney database.
  • You can download the form for applying for a Chamber member card online and return it by post to the relevant Chamber of Tax Consultants.
  • Use the form to identify yourself as the rightful card holder. Your card will now be activated and you will be included in the directory service.
• Register to use the VDB via the website of your Chamber of Tax Consultants. By doing so, you conclude a user contract with the Federal Chamber of Tax Consultants. Enter the powers of attorney of your clients in the VDB.
• After activation by the tax authorities, you can retrieve your clients' electronic data from the VDB and process it in your tax program.
• Maintain the powers of attorney in the VDB on an ongoing basis.
• You must inform your Chamber of Tax Consultants immediately of any changes to your office details (e.g. name, address of professional establishment and authorized representatives) so that these can be entered in the professional register and transferred to the VDB.

Proceed as follows to use the VDB as an income tax assistance association:

• Before the function of association chairman (VV) of an income tax assistance association (LStHV) can be performed, the user account must be qualified in My ELSTER. The following assignment criteria must be met for the qualification application:
  • the My ELSTER account has been registered with a security stick or signature card
  • the My ELSTER account has been registered with an organization tax number (tax number of the association)
  • the user account must belong to the "Associations" user group; this setting can be changed in the menu under "ELSTER" under "My user account" under the "Set user groups" tab
  • the association is recognized as an LStHV by the relevant competent authority in the federal state
  • the LStHV is stored in the administrative database for income tax assistance associations with the status "active"
  • the authorization holder identification number has already been sent by post to the address of the association by the responsible office and is available to the association chairman (VV)
• The qualification application can be found under "My ELSTER" in the menu under "ELSTER" under the "Forms & services" tab under "Qualifications for income tax assistance associations".
• Following the qualification of the VV, the advice center management (BStL) must also be qualified and activated by the VV in the same way. The BStL then has the option of transmitting electronic authorizations via My ELSTER/ERiC.
• Furthermore, it is possible for the BStL - as well as for the employees of the advice center (after qualification) if sub-authorization is granted - to carry out the data retrievals resulting from the authorization.
• Important note: You need a separate ELSTER user account and a separate security stick for each position in your association. In addition, registration under the (joint) association tax number is required in each case. Stored representation relationships of tax consultants and income tax assistance associations are taken into account by the tax authorities when determining the respective administrative act.

To use the VDB, tax advisors require the following:

• signed "Power of attorney for representation in tax matters" from the client
• Membership card of the Chamber of Tax Consultants (Chamber membership card)
• installed security package in the latest version (e.g. compact VDB security package)
• If applicable, a card reader for the Chamber membership card
• Authentication medium registered with the professional chamber
• Browser that is as up-to-date as possible for accessing the proxy database

Income tax assistance associations/consulting centers require the following to use the VDB

• Recognition as an income tax assistance association/advice center
• a proxy holder identification number
• an ELSTER user account (organization certificate),organization certificate registered with the tax number of the association on a security stick or on a signature card
• Qualification of the income tax assistance association (association chairperson) in "My ELSTER"
• Qualification of the head of the advice center(s) of the income tax assistance association in "My ELSTER"
• Browser that is as up-to-date as possible for accessing "My ELSTER"

You do not need to submit any additional documents.

For tax consultants:
Registration for the power of attorney database is free of charge. Only the powers of attorney recorded per calendar year are charged when using the power of attorney database.

For income tax assistance associations:
The use of My ELSTER is free of charge. Fees may apply for the use of third-party software (via ELSTER-ERiC).

You do not have to meet any deadlines.

Applying for a Chamber member card usually takes between 10 and 14 days.

Setting up the law firm to participate in the proxy database is completed within 1 day of registration.

• § Section 86 (2) no. 10 of the Tax Consultancy Act (StBerG)
• § Section 80a of the German Fiscal Code (AO)

It is not a contestable administrative act.

• Forms: yes
• Online procedure possible: yes
• Written form required: yes
• Personal appearance required: no

• Power of attorney for representation in tax matters

17.11.2021