@shachar183 , I am now confused. assuming that you came to the USA on L-1 visa with your company, then worked on becoming a US tax preparer --- so you have PTIN-- and now want to go ( have gone) back to Germany and work as a US tax preparer - yes ?
First this is not the right forum for such issues -- it covers ONLY tax preparation using TurboTax.
Second -- you will have to get professional tax preparation software and use their services to transmit the returns to the IRS. The EFIN issuance requires FBI back ground check ( at least for US based tax professional )
Third, if you do not have a PTIN, then you will have to file the form 8946 --- this also means that you would have contact SSA ( Social Security Admin ) to deactivate your SSN since you have abandoned your residence/earning in the USA.
Fourth, you will also need to meet educational requirements for the State and the IRS I( in order to be listed by them )
Fifth -- what are you trying to do here -- start a business in Germany to cater to the US expats? I lived in Germany in the late eighties and early nineties --- my company (as most US employers do) offered tax preparation through Cooper-Lybrand -- US military personnel probably also have similar facilities.
Suggest before you embark on this , please consider talking to professional tax software providers to ensure that you can indeed use their services from abroad and their requirements for EFIN ( it is not always required unless you are going to be transmitter )
Is there more I can do for you ?
