Legal Advice and Support in several areas of [Lot 1: German and EU Law] [Lot 2: Tax Law and Fiscal Advice]

Open tender EASA/2026/OP/0004 led by EASA on behalf of EIOPA and AMLA to award framework contracts for legal services in two lots: Lot 1 (German and EU law) and Lot 2 (tax and fiscal advice). The estimated total ceiling is €800,000 (Lot €1 510,000; Lot €2 290,000), maximum duration 48 months, with multiple framework contracts in cascade and a maximum of three contractors per lot. Submission is electronic via the EU Funding & Tenders Portal by 27 May 2026 12:00 Europe/Berlin and eligibility covers economic operators established in EU/EEA countries, Switzerland and specified associated countries, with selection and documentation requirements set out in the tender specifications.

What it funds

Summary

Framework contracts to provide legal services (Lot 1) in German and EU law and tax and fiscal advice (Lot 2). Services cover pre-litigation legal advice, contract review and drafting, intellectual property and administrative law, labour and real estate matters, VAT and tax recovery, liaison with tax authorities and appeals support.

Estimated value and lots:Total estimated ceiling €800,000 divided into Lot 1 (German and EU law) €510,000 and Lot 2 (Tax and fiscal advice) €290,000. Maximum contract duration 48 months ¹

1. 1Who can apply: legal firms, tax advisers, consultancies or consortia established in EU Member States, EEA and specified associated countries; subcontracting allowed and consortiums acceptable.
2. 2What is procured: framework agreements (multiple contractors per lot, cascade mechanism) for recurring legal and tax advisory work; specific contracts or order forms will be issued against the framework.
3. 3How to apply: submit electronic tenders via the EU Funding & Tenders Portal eSubmission tool by the published deadlines (see below).

Deadlines and key dates:Deadline for receipt of tenders 27 May 2026 12:00 (Europe/Berlin). Public opening 29 May 2026. Submission is electronic only; EU Login and Participant Register (PIC) are required.

Footnotes

1. 1Procurement documents, draft contract and detailed specifications are on the Funding & Tenders Portal Funding & Tenders Portal.

Basic facts and procurement snapshot

Title:Legal Advice and Support in several areas of Lot 1: German and EU Law and Lot 2: Tax Law and Fiscal Advice. Lead contracting authority: European Union Aviation Safety Agency (EASA). Participating contracting authorities: EASA, the European Insurance and Occupational Pensions Authority (EIOPA) and the Authority for Anti-Money Laundering and Countering the Financing of Terrorism (AMLA). Procedure type: Open procedure. Nature of contract: framework service contracts. Framework form: multiple framework contracts in cascade per lot (maximum 3 contractors per lot). Estimated total value: €800 000 (Lot 1: €510 000; Lot 2: €290 000). Maximum duration of frameworks: 48 months. TED reference: 63/2026 221655-2026. TED publication date: 31/03/2026. Submission method: electronic through eSubmission (EU Login required). Public opening: 29/05/2026 10:00 Europe/Berlin. Deadline for receipt of tenders: 27/05/2026 12:00 Europe/Berlin. Documents and tender specifications are available via the Funding & Tenders Portal Funding & Tenders portal - procurement page ¹.

TED Reference:Ref 63/2026 221655-2026. Call/procedure ID EASA/2026/OP/0004.

Key dates:TED publication: 31/03/2026. Deadline for questions (contracting authority not bound to reply after): 20/05/2026 23:59 Europe/Berlin. Deadline for receipt of tenders: 27/05/2026 12:00 Europe/Berlin. Public opening: 29/05/2026 10:00 Europe/Berlin.

What is being procured

Summary:Procurement of framework legal services divided in two lots. Lot 1: Legal advice and support on German and EU law areas (contract law under German/EU law, administrative law, intellectual property, German real estate and tenancy law, labour law, EU staff/CEOS matters, public procurement and EU Financial Regulation matters, contract management, bad debt recovery and optionally Belgian law and aviation/export control related legal advice). Lot 2: Tax law and fiscal advice focusing on VAT exemption and VAT reimbursement matters, tax appeals and audits, VAT procedures with German Federal Tax Office and other EU tax administrations, ensuring correct VAT application by suppliers, updates on fiscal regulatory changes, representation in tax audits/appeals and other fiscal matters including withholding tax, excise and permanent representations.

Who can apply (eligibility and structure)

Eligible applicant types:law firms, tax advisory firms, consultancy firms, accounting/audit firms, SMEs and large enterprises, partnerships and consortia, research institutes or legal departments acting as tenderers where permitted. Public bodies and natural persons may participate if they meet access rules. Individuals may participate where national rules allow. Subcontracting is permitted but must be declared. Joint tenders (consortia) are allowed; a group leader must be appointed and sign a power of attorney using Annex 3.

Consortium requirement:Not mandatory. Procedure permits either single tenderer or consortium. If joint tender, group members are jointly and severally liable and must provide an Agreement/Power of Attorney (Annex 3).

Funding type and contracting modalities

Funding type:public procurement producing framework service contracts. Award method: best price-quality ratio. Framework type: multiple frameworks in cascade (maximum 3 contractors per lot) and without reopening of competition for specific contracts except as provided in draft contract. Specific contracts (orders) will be issued under the framework using either order forms or specific contract documents. Contracts are service contracts with Time & Means, Fixed Price or Quoted Time & Means modalities for specific contracts.

Estimated financial envelope and contract value:Estimated total value: €800 000. Lot 1 estimated value €510 000, Lot 2 estimated value €290 000. Framework ceilings are binding; contracting authority may additionally procure up to 50% new services within three years using negotiated procedure where permitted.

Geographic and beneficiary scope

Beneficiary scope:open to economic operators established in EU Member States, EEA countries (Norway, Iceland, Liechtenstein), Switzerland, countries covered by Stabilisation and Association Agreements (Albania, North Macedonia, Montenegro, Serbia, Bosnia & Herzegovina, Kosovo) and associated countries under agreements with Georgia, Moldova and Ukraine where applicable. Check Section 2.2 of tender specifications for full details on access to procurement. Tenderers must ensure that none of the involved entities or subcontractors is subject to EU restrictive measures (sanctions) that would legally prevent contract performance.

Target sectors and project maturity

Target sectors:legal services, public sector legal counsel, tax and fiscal advisory, accounting/audit, EU institutional law, aviation law, administrative law, real estate and employment law, export control and public procurement/corporate governance. Project stage/maturity: services for ongoing legal and fiscal needs, pre-litigation advisory, contract drafting and review, audits, appeals and representation. This is an operational advisory and support contract for active organisations.

Detailed eligibility and selection criteria

1. 1Legal and regulatory capacity: evidence of registration in trade or professional register (for example bar admission for lawyers). Submit Legal Entity Form and supporting official documents showing registration and VAT information.
2. 2Economic and financial capacity: Lot 1 minimum average yearly turnover last 2 years €255 000; Lot 2 minimum average yearly turnover last 2 years €145 000. Professional indemnity insurance required: Lot 1 suggested at least €10 000 000; Lot 2 insurance as required under German law for tax advisors (statutory requirements, see Annex 11.b). Tenderers must complete Annex 11.a or 11.b respectively.
3. 3Technical and professional capacity: demonstrable experience advising EU institutions/public bodies and in required key areas. Lot 1 requires experience in German law contract/ civil law plus at least two other key areas; Lot 2 requires experience in VAT exemption/reimbursement and tax advice to EU bodies. Proof via references and completed Annexes 12.a/12.b.
4. 4Team and personnel: nominated team members must meet Annex 9 profiles. Contract Manager CV required (europass format). Names to be entered into the team table (Annex 10). Minimum numbers of Junior/Senior/Partner per key area specified in Annex 10 and in T2 selection criteria.

Evaluation and award

Award is by best price-quality ratio. Weighting:Quality 60%, Price 40%. Technical threshold: technical score must reach 75/100 to have financial offer evaluated. Minimum sub-thresholds: at least 27/45 points for Rationale & Strategy (award Criterion 1) and at least 18/30 points for Organisation of work/team (award Criterion 3). See Annex 6 for financial evaluation method and the price-scenario weightings. Financial evaluation uses price list (Part A) weighted and scenario calculation (Part B) with formula set out in Annex 6. Multiple frameworks awarded according to ranking up to max number of contractors per lot; cascading mechanism then governs allocation of specific contracts.

Application and submission requirements

Submission method:eSubmission via the Funding & Tenders Portal (EU Login and Participant Register PIC required). Only electronic submissions accepted. Tender language: any official EU language; working language is English (deliverables usually in English; German required for German procedures and some outputs; French may be required for Belgian law optional area). All required forms and annexes must be completed and uploaded. Documents to submit include the Declaration on Honour (Annex 2), Tender specifications compliance, Annex 3 (Alliance/Power of attorney if joint tender), Annex 4 (identified subcontractors), Annex 5 letters, Annex 6 financial offer form (mandatory), Annex 9 profiles and Annex 10 team table, Annex 11 and 12 supporting evidence. Follow eSubmission file naming and format requirements. See Annex 1 for full list of documents and who must submit them.

Pricing, invoicing and VAT

Prices must be quoted in EUR, exclusive of VAT. The contracting authorities are generally exempt from VAT under Protocol No 7 privileges and immunities; invoices must be issued free of VAT. For joint tenders, the contracting authority may provide VAT exemption certificates for members where taxable. Financial offer must use the Annex 6 Excel model (Price List + Scenarios). Invoices: send via specified supplier invoices email or via the Portal if e-invoicing is activated. Payment terms and interim/balance arrangements specified in the draft framework contract: contracting authority to pay within 30 days for Time & Means, 60 days for Fixed Price and 90 days for QTM once documents accepted, subject to suspension rights.

Submission checklist highlights:Complete Annex 6 financial model; complete Annex 10 team table; include Contract Manager CV in Europass format; complete Annex 11 (economic/financial) and Annex 12 (experience); sign and upload Annex 2 Declaration on Honour; upload Annex 3 agreement if consortium; include Annex 4 and Annex 5 for subcontractors/third-party capacity as applicable; follow page limits and format rules for technical offer.

Administrative and legal

Legal basis:Financial Regulation and associated procurement rules as set out in tender specifications. The draft framework contract and specific contract models are published with the tender documents. Applicable law for disputes: primarily Union law complemented by German law; Courts of Cologne, Germany have exclusive jurisdiction for disputes concerning validity, interpretation, performance or termination of the framework contract unless stated otherwise in the draft contract. Data protection: Regulation (EU) 2018/1725 applies; the EASA data protection notice is provided in the procurement documents. Tenderers must comply with data protection rules and must not transfer personal data outside EU/EEA without prior approval.

1. 1Where to apply: Funding & Tenders Portal call page and eSubmission. Subscribe to the call for updates.
2. 2How to apply: Register in Participant Register and obtain PIC; prepare technical and financial tenders per Annex 1; upload to eSubmission before deadline.
3. 3Questions: submit via F&T Portal Question & Answers. Contracting authority may not reply to questions submitted after 20/05/2026 23:59 Europe/Berlin.

Templates and forms (application structure)

Tenderers must use the official templates published with the call (Annex 1 list). Key templates: Annex 2 Declaration on Honour (exclusion and selection criteria), Annex 3 Agreement/Power of Attorney for consortium, Annex 4 List of identified subcontractors, Annex 5.1 and 5.2 commitment letters for subcontractors and third-party capacities, Annex 6 Financial Offer (price list and scenarios Excel), Annex 10 Team Members table, Annex 11.a/11.b Economic & Financial Capacity forms, Annex 12.a/12.b Experience tables, Annex 9 profiles for staff. The financial offer submitted in any other format will be disregarded and may lead to exclusion of the financial evaluation.

1. 1Annex 6 Financial Offer structure: Part A Price list (hourly rates by category: Junior, Senior, Partner, Contract Manager, with weighting); Part B Scenarios: Case studies allocations by hours multiplied by rates. The financial scoring uses a weighted combination of Part A and Part B (see Annex 6 for exact weightings and scoring formula).
2. 2Annex 10 Team table: For each Key Area enter team members’ names, indicating Partner/Senior/Junior and contract manager. CVs must be uploaded separately.
3. 3Annex 11.a/11.b: complete turnover and insurance evidence. For Lot 2 ensure compliance with German statutory professional indemnity for tax advisers.

Co-funding, nature of support, application stages and success rates

Co-funding:not applicable; this is a public procurement for paid services. Nature of support: contractual financial remuneration (money) for services rendered under specific contracts, plus non-monetary services such as operational collaboration and access to contracting authority information as needed for contract performance. Application stages: Single-stage open tender submission, technical and financial evaluation (2-stage evaluation in practice: technical first then financial for those meeting technical thresholds). Success rates: not published; depends on number of admissible tenders and evaluation. Procurement will produce ranked list of up to 3 contractors per lot; ranking determines cascade order for specific contracts.

Risks, restrictions and compliance

Restrictions:subcontractors and involved entities must not be subject to EU restrictive measures; tenderers must not be in exclusion situations. Contractors must comply with confidentiality, data protection (Regulation (EU) 2018/1725 and where applicable GDPR), security requirements (see Appendix 2 Security Requirements in draft contract), and anti-fraud provisions. Risk areas: legal/regulatory complexity (German/EU intersection), sensitivity of tax/VAT processes, need for German-language and local tax authority engagement, and requirement to provide evidence of indemnity insurance. Non-compliance may lead to rejection, contract termination, or financial penalties.

Practical next steps for applicants

1. 1Register in the Participant Register and obtain a PIC. Create EU Login account if not already available.
2. 2Download all procurement documents from the F&T Portal, including Tender Specifications, Draft FWC, Annexes 1 to 12 and Annex 6 Financial Offer Excel model.
3. 3Prepare technical offer following page/format limits and Annex templates. Complete team table (Annex 10) and CV for Contract Manager in Europass format.
4. 4Complete Annex 6 Financial Offer Excel and ensure rates and scenario hours are consistent with the technical offering.
5. 5Complete Annex 2 Declaration on Honour and Annex 11 economic/financial forms; collect any requested supporting documents.
6. 6If a consortium, prepare and sign Annex 3 Agreement/Power of Attorney and ensure mandatory signatures. Prepare Annex 4 and Annex 5 letters for any identified subcontractors or third-party capacity.
7. 7Upload the complete technical and financial tenders via eSubmission prior to the deadline: 27/05/2026 12:00 Europe/Berlin.

Mentioned countries

Countries explicitly mentioned:Germany (primary place of performance, German law, German VAT procedures and German Federal Tax Office audits), Belgium (optional matters relating to Belgian law/Brussels office), EU Member States (general references), EU institutions/agencies and EEA countries (for eligibility).

Templates and mandatory forms to use:Annex 2 Declaration on Honour, Annex 3 Agreement/Power of Attorney for consortia, Annex 4 List of identified subcontractors, Annex 5.1 and 5.2 commitment letters, Annex 6 Financial Offer form (Excel – mandatory), Annex 9 staff profile templates, Annex 10 team table, Annex 11 economic & financial tables, Annex 12 experience table. See Annex 1 for full required submission list. Complete and upload following eSubmission instructions.

Risk & compliance highlights for Lot 2 (VAT and fiscal)

Lot 2 specifics:contracting authorities enjoy privileges and immunities under Protocol 7 and are generally VAT-exempt. Lot 2 services require detailed, current knowledge of German VAT practice and the German Federal Tax Office process (VAT Exemption Certificate 15.10), experience filing VAT reimbursement claims, dealing with rejections and appeals, representation before German tax authorities and potentially other EU tax authorities, and advising on VAT application by suppliers and on other fiscal matters. For Lot 2 tenderers must demonstrate legal authorization to provide tax advisory services in Germany and provide evidence of required professional indemnity insurance under German law for tax advisors (see Annex 11.b and legal references).

How would you explain this opportunity?

This procurement is a European Union agencies’ open call for framework legal and tax advisory services. They plan to appoint up to three suppliers per lot to a ranked list of framework contracts. The frameworks provide modular on-call legal support (Lot 1) across German and EU law areas and specialist fiscal/VAT advice (Lot 2) for three EU agencies with headquarters in Germany. The frameworks will be used by the agencies to place specific assignments (case-by-case orders) over up to 48 months. The evaluation is quality-weighted (60%) with significant technical requirements for team composition, references and experience advising EU bodies and handling German law and tax authority procedures, plus a financial component (40%) strictly using the required Annex 6 template. Applicants must register in the Participant Register, submit electronically via eSubmission, meet exclusion and selection criteria (including turnover thresholds and insurance), and follow the Annex templates and page limits. The contracting authorities require strict confidentiality, data protection and security compliance, and expect contractors capable of handling German procedures and interacting with German fiscal authorities.

Footnotes

1. 1Call documents, tender specification, draft contract and annexes including Annex 6 Financial Offer are available on the Funding & Tenders Portal opportunity page: ec.europa.eu.

Opportunity Overview

This is an open procedure call for tenders launched by the European Union Aviation Safety Agency (EASA), acting as lead contracting authority on behalf of EASA, the European Insurance and Occupational Pensions Authority (EIOPA), and the Authority for Anti-Money Laundering and Countering the Financing of Terrorism (AMLA). The tender seeks framework contracts for legal services divided into two lots: Lot 1 (German and EU Law) and Lot 2 (Tax Law and Fiscal Advice). Services are required primarily in pre-litigation stages, focusing on German law complemented by EU law, with limited Belgian law elements for Lot 1.

The framework contracts are multiple in cascade, with a maximum of 3 contractors per lot ranked by evaluation score. Specific contracts will be awarded via a cascading mechanism, starting with the highest-ranked contractor. Total estimated value is €800,000 (Lot 1: €510,000; Lot 2: €290,000), excluding VAT. No minimum spend is guaranteed.

Key Dates and Deadlines

TED Publication:31 March 2026

Deadline for Questions:20 May 2026 23:59 Europe/Berlin (contracting authority not bound to reply after this)

Tender Submission Deadline:27 May 2026 12:00 Europe/Berlin ¹

Public Opening:29 May 2026 10:00 Europe/Berlin

Lot Details

Lot 1: Legal Advice and Support in German and EU Law

Estimated value:€510,000. Maximum duration: 48 months. Framework agreement without reopening of competition. CPV: 79100000 (Legal services), 79110000 (Legal advisory and representation services), 79140000 (Legal advisory and information services). Award method: best price-quality ratio (60% quality, 40% price).

• Key areas: German contract/civil law (incl. liability/licensing), administrative law, intellectual property law, German real estate/tenancy law, German labour law, EU Staff Regulations/CEOS, bad debt recovery, EU public procurement/EU Financial Regulation.
• Optional areas: Belgian contract/civil/real estate law, EU/international aviation law, export control regulations.
• Services at contractor premises (90%) and agency premises in Germany (10%), with optional Brussels support.

Lot 2: Tax Law and Fiscal Advice

Estimated value:€290,000. Maximum duration: 48 months. Framework agreement without reopening of competition. CPV: 79100000 (Legal services), 79200000/79220000/79221000 (Fiscal services/tax consultancy), 79110000/79140000. Award method: best price-quality ratio (60% quality, 40% price). Services 100% in Germany.

• Key areas: VAT exemption certificates (15.10), VAT reimbursements/audits/appeals from German Federal Tax Office, tax advice for EU institutions in Germany/internationally, non-VAT fiscal matters.
• Support for audits, supplier liaison, regulatory updates, tax appeals representation.

Eligibility and Who Can Apply

Open to economic operators from EU Member States, Norway, Iceland, Liechtenstein, Switzerland, and certain associated countries (Albania, North Macedonia, Montenegro, Serbia, Bosnia & Herzegovina, Kosovo, Georgia, Moldova, Ukraine under conditions). Joint tenders allowed; subcontracting permitted but critical tasks not delegable. Must register in Participant Register for PIC. No GPA applicability.

Selection Criteria

Lot 1

• Economic/Financial: Average turnover last 2 years >= €255,000; professional indemnity insurance >= €10M.
• Technical/Professional: 3+ references advising EU/public bodies; 3+ per key area (contract/German civil + 2 others); 3+ complex/tight deadline projects (past 5 years). Team: 1+ Junior/Senior/Partner per key area + Contract Manager (CV required). Profiles per Annex 9.

Lot 2

• Economic/Financial: Average turnover last 2 years >= €145,000; professional indemnity insurance per German law (StBerG/DVStB).
• Technical/Professional: 3+ references advising EU/public bodies; 1+ per key area (VAT exemption/reimbursement/application) past 5 years. Team: Qualifications for German tax advice; 1+ Junior/Senior/Partner per key area + Contract Manager (CV). Profiles per Annex 9.

Evidence:Declarations on Honour (Annex 2), financial tables (Annex 11), experience tables (Annex 12), team overview (Annex 10), legal entity forms. All with tender.

Award Criteria (Best Price-Quality Ratio)

Technical threshold:>=75/100 overall; >=27/45 (Crit.1), >=18/30 (Crit.3). Page limits: 5pp Crit.1; 5pp Crit.2-4. Financial: Weighted price list (80%) + scenarios (20%). Case studies: Annex 7 (Lot1), Annex 8 (Lot2).

Financial Offer Structure

Hourly rates (Junior/Senior/Partner/Contract Manager) excluding VAT. Scenarios based on case studies. Payments: Time&Means (30d), Fixed Price (60d), Quoted T&M (90d). Quarterly interim for T&M.

Contract Implementation

• Multiple FWCs in cascade (max 3/lot). Initial €12M + 3x12m auto-renewals.
• Specific contracts: Light (direct), Complex (mini-tender). Types: T&M, Fixed Price, Quoted T&M.
• Cascade: Requests to ranked contractors sequentially.
• Handover/takeover obligations for continuity.

Submission Requirements

1. 1EU Login account + PIC registration.
2. 2Electronic via eSubmission only.
3. 3Documents per Annex 1: Declaration Honour, Legal Entity Form, financials, experience/team tables, technical offer (10pp max), financial model (Annex 6).
4. 4Signed (QES preferred). English primary; German/French as needed.

Key Risks and Considerations

• Strict deadlines; Easter closure 2-6 Apr 2026 noted.
• Security: Good conduct certificates for on-site; ethics declarations.
• Data protection: No EU/EEA transfer without approval; AI use disclosure required.
• Exclusions: Bankruptcy, tax debts, fraud, etc. (Annex 2).
• No variants; full compliance mandatory.

Primary source:EU Funding & Tenders Portal. TED: 63/2026 221655-2026. Documents: Invitation, TS (Annexes 1-12), Draft FWC.

Footnotes

1. 1Local time Europe/Berlin. Late tenders rejected.