Central power-of-attorney register for social insurance from 2028

On 22 September 2026 the Federal Ministry of Labour and Social Affairs (BMAS), in agreement with the Federal Ministry of Finance (BMF), approved the Gemeinsame Grundsätze for the new Vollmachtsdatenbank in der Sozialversicherung (VDB SV) under §105a SGB IV. The Bundessteuerberaterkammer (BStBK), which announced the milestone on 30 September 2026, will build and operate the database as the responsible bodyBstbk. The Grundsätze were agreed with the GKV-Spitzenverband, Deutsche Rentenversicherung Bund, Deutsche Gesetzliche Unfallversicherung, Bundesagentur für Arbeit, Deutsche Rentenversicherung Knappschaft-Bahn-See and Sozialversicherung für Landwirtschaft, Forsten und Gartenbau, with the Arbeitsgemeinschaft berufsständischer Versorgungseinrichtungen and the Urlaubs- und Lohnausgleichskasse der Bauwirtschaft involved, and fix the procedural, content and technical framework for the register.

The database creates one central electronic register for powers of attorney. A tax adviser files a client's granted Generalvollmacht once, centrally; social insurance carriers, berufsständische Versorgungseinrichtungen and gemeinsame Einrichtungen under §110 SGB IV then check the authorisation electronically in the individual case. Once a power is registered and released, the written proof of authorisation in the individual case under §13(1) sentence 3 SGB X no longer appliesBstbk. The Generalvollmacht covers at a minimum the filing and receipt of Meldungen, Beitragsnachweise, Bescheinigungen, Anträge and Bescheide. It is a single uniform type: splitting it by carrier, insurance branch or employee group is not provided forBstbk.

Participation is narrow. Only Steuerberater, Steuerbevollmächtigte and Berufsausübungsgesellschaften under §§43, 49 and 50 StBerG who are listed in a chamber Berufsregister and have registered once with the BStBK may use the databaseBstbk; Wirtschaftsprüfer, Rechtsanwälte and persons authorised only on a limited, temporary, occasional or unpaid basis are excludedBstbk. Filing runs exclusively from systemgeprüfte Entgeltabrechnungsprogramme as structured, machine-readable datasets, never as a PDF or scan, and a power becomes effective and retrievable only after authentication and release through the BStBK's proceduresBstbk. Reports use Meldegrund 10 for a grant, 20 for a change, 30 for a revocation and 50 for the first use, including the initial load of existing powers when the database starts. Changes to the employer's identifying data, revocations and cancellations of erroneous reports must be filed promptlyBstbk; every status change is preserved as its own historical record rather than overwritten. Data of lapsed powers is kept until the retention period for the underlying Entgeltunterlagen under §28f(1) sentence 1 SGB IV ends, at most until the end of the fifth calendar year after the year of revocation or expiryBstbk.

On the retrieval side, the authorised bodies query the database synchronously over a REST interface via HTTPS, only so far as needed to check authorisation in the individual caseBstbk, and receive back only the data required for that check. A query either names an employer to find the authorised adviser or asks whether a specific adviser holds a power for a specific employerBstbk; the answer distinguishes a direct hit on the queried establishment-number pair from an indirect hit where a mandate exists under a different valid pair.

The statutory rules and the Gemeinsame Grundsätze apply from 1 January 2028Bstbk. From that date retrieval from the database is initially optional for the authorised bodiesBstbk; from 1 January 2030 they must use it wherever proof of authorisation is required in the individual caseBstbk. If a retrieval shows no entry, an authorisation under §13 SGB X may still exist, and the previous handling applies to proving itBstbk. No charges are levied for operating the database or retrieving from itBstbk; retrieving bodies bear only the cost of their own technical connectionBstbk. Legal basis: §105a SGB IV, introduced by the Viertes Bürokratieentlastungsgesetz, with the Gemeinsame Grundsätze under §105a(6) SGB IV and the BStBK mandate in §85a(2) no. 13 StBerG.