According to § 3g of the act regulating the profession of tax advisers in Germany (Tax Consultancy Act – Steuerberatungsgesetz/StBerG), the Bundessteuerberaterkammer maintains an electronic directory of all the persons with a professional qualification acquired in a Member State of the European Union, a Contracting State to the Agreement on the European Economic Area or in Switzerland who have been granted entitlement to provide limited commercial assistance in tax matters (partial access) pursuant to § 3d paragraph 1 StBerG and who are registered in the professional directory of the competent Chamber of Tax Advisers (Steuerberaterkammer). The directory is accessible to anyone. The retrieval of the data stored in the directory is free of charge.
Note: The entitlement to provide assistance in tax matters of the persons listed in the directory only covers the activities for which partial access has been granted. In addition, the entitlement to provide assistance in tax matters in the respective partial area is limited to the scope of the entitlement in the state of origin.