Section 5: Taxation

§ 22d Tax number and responsible tax office

(1) A fiscal representative shall receive a separate tax number and a separate VAT identification number for the activities carried out by him in accordance with § 27a, under which he acts on behalf of all of the taxable persons he represents who are resident abroad.

(2) The tax office responsible for the fiscal representative shall be the tax office, which is also responsible for his taxation.