Does 1977 W123 need MOT or TUV?

[TheCarService]

Hello all,
Building a W123 LWB Landaulet for use in Germany,Paris & UK and everywhere in between those places.Wondering if A 1977 W123 280 gas still needs a TUV inspection in Germany or MOT in UK?
I can garage it in UK or Germany possibly Italy as well-where would be the most cost effective as far as less registration/road tax ?
Thanks
Also wondering if anyone still has contact info for Gerhardt Baehr in Hagen,Germany..last there in 2000 when I picked up a kit from him to built my 250C cabriolet. Spoke with him a few times in 01/02 I think but lost contact after that..