Empfangsbevollmächtigter
A person in Germany named to receive tax mail for an owner living outside the EU/EEA.
An Empfangsbevollmächtigter is a recipient in Germany who accepts official letters on your behalf. Under §123 AO the Finanzamt may ask a taxpayer who has no residence in Germany, the EU or the EEA to name one within a reasonable deadline. If you ignore the request, a letter mailed to you abroad is deemed delivered one month after posting, so deadlines such as the one-month Einspruch period can run before the envelope arrives. Owners living in the EU or EEA are outside this rule. The agent only receives documents; it does not have to be a Steuerberater and does not take on your tax liability. If you live in the US, the UK, Switzerland, Canada or India, make sure your current postal address is on file and answer such a request quickly.
Last reviewed: by Yann Lephay.