Section 5: Taxation

§ 22a Fiscal representation

(1) A taxable person, who is neither a resident nor has a domicile, a place of management or a fixed establishment in Germany or in one of the territories referred to in § 1 paragraph 3 and solely executes VAT exempt transactions in Germany, and is not permitted to deduct input VAT, may be represented by a fiscal representative in Germany.

(2) The persons referred to in § 3 numbers 1 to 3 and section 4 number 9 lit. c of the Tax Advisor Law, are authorised to act as fiscal representatives.

(3) The fiscal representative shall require a power of attorney issued by the taxable person resident abroad.