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1. Specific Limitations: Used when the authorization needs to be restricted to certain specific actions or time periods

2. Company Details: Required when the authorizer is a company, including company registration details and proof of representative's authority

3. Witness Section: Used when additional verification of the signature is required or preferred

4. Revocation Clause: Optional section specifying conditions under which the authorization can be revoked

5. Data Protection Statement: Additional privacy and data protection declarations, particularly relevant for GDPR compliance

1. Identity Documents: Copies of passport or ID card of both authorizer and authorized party

2. Company Registration: If applicable, extract from commercial register (Handelsregisterauszug) for company authorizations

3. Professional Credentials: If the authorized party is a tax professional, copies of their professional certifications

4. Existing Tax Documents: Copies of any existing tax registration or TIN-related documents