diff --git a/src/app/core/directives/not-role-toggle.directive.spec.ts b/src/app/core/directives/not-role-toggle.directive.spec.ts
new file mode 100644
index 0000000000..641c824c8b
--- /dev/null
+++ b/src/app/core/directives/not-role-toggle.directive.spec.ts
@@ -0,0 +1,76 @@
+import { ChangeDetectionStrategy, Component } from '@angular/core';
+import { ComponentFixture, TestBed } from '@angular/core/testing';
+
+import { RoleToggleModule } from 'ish-core/role-toggle.module';
+
+@Component({
+  template: `
+    <div>unrelated</div>
+    <div *ishHasNotRole="'ROLE1'">content1</div>
+    <div *ishHasNotRole="'ROLE2'">content2</div>
+    <div *ishHasNotRole="dynamicRole">content3</div>
+  `,
+  // Default change detection for dynamic role test
+  changeDetection: ChangeDetectionStrategy.Default,
+})
+class TestComponent {
+  dynamicRole: string;
+}
+
+describe('Not Role Toggle Directive', () => {
+  let fixture: ComponentFixture<TestComponent>;
+  let element: HTMLElement;
+
+  beforeEach(async () => {
+    await TestBed.configureTestingModule({
+      declarations: [TestComponent],
+      imports: [RoleToggleModule.forTesting('ROLE1')],
+    }).compileComponents();
+  });
+
+  beforeEach(() => {
+    fixture = TestBed.createComponent(TestComponent);
+    element = fixture.nativeElement;
+    fixture.detectChanges();
+  });
+
+  it('should always render unrelated content', () => {
+    expect(element.textContent).toContain('unrelated');
+  });
+
+  it('should not render content if role is given', () => {
+    expect(element.textContent).not.toContain('content1');
+  });
+
+  it('should render content if the role is not given', () => {
+    expect(element.textContent).toContain('content2');
+  });
+
+  it('should react on changing roles in store', () => {
+    RoleToggleModule.switchTestingRoles('ROLE2');
+    fixture.detectChanges();
+
+    expect(element.textContent).toContain('content1');
+    expect(element.textContent).not.toContain('content2');
+
+    RoleToggleModule.switchTestingRoles('ROLE1');
+    fixture.detectChanges();
+
+    expect(element.textContent).not.toContain('content1');
+    expect(element.textContent).toContain('content2');
+  });
+
+  it('should react on changing roles from input', () => {
+    expect(element.textContent).toContain('content3');
+
+    fixture.componentInstance.dynamicRole = 'ROLE1';
+    fixture.detectChanges();
+
+    expect(element.textContent).not.toContain('content3');
+
+    fixture.componentInstance.dynamicRole = 'ROLE2';
+    fixture.detectChanges();
+
+    expect(element.textContent).toContain('content3');
+  });
+});
diff --git a/src/app/core/directives/not-role-toggle.directive.ts b/src/app/core/directives/not-role-toggle.directive.ts
new file mode 100644
index 0000000000..cf4538f4ef
--- /dev/null
+++ b/src/app/core/directives/not-role-toggle.directive.ts
@@ -0,0 +1,55 @@
+import { Directive, Input, OnDestroy, TemplateRef, ViewContainerRef } from '@angular/core';
+import { ReplaySubject, Subject, Subscription } from 'rxjs';
+import { distinctUntilChanged, takeUntil } from 'rxjs/operators';
+
+import { RoleToggleService } from 'ish-core/utils/role-toggle/role-toggle.service';
+
+/**
+ * Structural directive.
+ * Used on an element, this element will only be rendered if the logged in user has NOT the specified role.
+ *
+ * @example
+ * <div *ishHasNotRole="'APP_B2B_OCI_USER'">
+ *   Only visible when the current user is not an OCI punchout user.
+ * </div>
+ */
+@Directive({
+  selector: '[ishHasNotRole]',
+})
+export class NotRoleToggleDirective implements OnDestroy {
+  private subscription: Subscription;
+  private enabled$ = new ReplaySubject<boolean>(1);
+
+  private destroy$ = new Subject();
+
+  constructor(
+    private templateRef: TemplateRef<unknown>,
+    private viewContainer: ViewContainerRef,
+    private roleToggleService: RoleToggleService
+  ) {
+    this.enabled$.pipe(distinctUntilChanged(), takeUntil(this.destroy$)).subscribe(enabled => {
+      if (enabled) {
+        this.viewContainer.createEmbeddedView(this.templateRef);
+      } else {
+        this.viewContainer.clear();
+      }
+    });
+  }
+
+  @Input() set ishHasNotRole(roleId: string) {
+    // end previous subscription and newly subscribe
+    if (this.subscription) {
+      // tslint:disable-next-line: ban
+      this.subscription.unsubscribe();
+    }
+    this.subscription = this.roleToggleService
+      .hasRole(roleId)
+      .pipe(takeUntil(this.destroy$))
+      .subscribe({ next: val => this.enabled$.next(!val) });
+  }
+
+  ngOnDestroy(): void {
+    this.destroy$.next();
+    this.destroy$.complete();
+  }
+}
diff --git a/src/app/core/role-toggle.module.ts b/src/app/core/role-toggle.module.ts
new file mode 100644
index 0000000000..7e6d03841a
--- /dev/null
+++ b/src/app/core/role-toggle.module.ts
@@ -0,0 +1,40 @@
+import { ModuleWithProviders, NgModule } from '@angular/core';
+import { ReplaySubject } from 'rxjs';
+import { map } from 'rxjs/operators';
+
+import { NotRoleToggleDirective } from './directives/not-role-toggle.directive';
+import { whenTruthy } from './utils/operators';
+import { RoleToggleService, checkRole } from './utils/role-toggle/role-toggle.service';
+
+@NgModule({
+  declarations: [NotRoleToggleDirective],
+  exports: [NotRoleToggleDirective],
+})
+export class RoleToggleModule {
+  private static roleIds = new ReplaySubject<string[]>(1);
+
+  static forTesting(...roleIds: string[]): ModuleWithProviders<RoleToggleModule> {
+    RoleToggleModule.switchTestingRoles(...roleIds);
+    return {
+      ngModule: RoleToggleModule,
+      providers: [
+        {
+          provide: RoleToggleService,
+          useValue: {
+            hasRole: (roleId: string) =>
+              RoleToggleModule.roleIds.pipe(
+                whenTruthy(),
+                map(roles => checkRole(roles, roleId))
+              ),
+          },
+        },
+      ],
+    };
+  }
+
+  static switchTestingRoles(...roleIds: string[]) {
+    RoleToggleModule.roleIds.next(roleIds);
+  }
+}
+
+export { RoleToggleService } from './utils/role-toggle/role-toggle.service';
diff --git a/src/app/core/utils/role-toggle/role-toggle.service.spec.ts b/src/app/core/utils/role-toggle/role-toggle.service.spec.ts
new file mode 100644
index 0000000000..cae4368bd3
--- /dev/null
+++ b/src/app/core/utils/role-toggle/role-toggle.service.spec.ts
@@ -0,0 +1,39 @@
+import { TestBed } from '@angular/core/testing';
+import { Store } from '@ngrx/store';
+import { cold } from 'jest-marbles';
+
+import { CoreStoreModule } from 'ish-core/store/core/core-store.module';
+import { loadRolesAndPermissionsSuccess } from 'ish-core/store/customer/authorization';
+import { CustomerStoreModule } from 'ish-core/store/customer/customer-store.module';
+
+import { RoleToggleService } from './role-toggle.service';
+
+describe('Role Toggle Service', () => {
+  let store$: Store;
+  let roleToggleService: RoleToggleService;
+
+  beforeEach(() => {
+    TestBed.configureTestingModule({
+      imports: [CoreStoreModule.forTesting(), CustomerStoreModule.forTesting('authorization')],
+    });
+
+    store$ = TestBed.inject(Store);
+    store$.dispatch(
+      loadRolesAndPermissionsSuccess({
+        authorization: { roles: [{ roleId: 'ROLE1', displayName: 'Role 1' }], permissionIDs: [] },
+      })
+    );
+
+    roleToggleService = TestBed.inject(RoleToggleService);
+  });
+
+  describe('hasRole', () => {
+    it('should return true if user has the role', () => {
+      expect(roleToggleService.hasRole('ROLE1')).toBeObservable(cold('a', { a: true }));
+    });
+
+    it("should return false if user doesn't have the role", () => {
+      expect(roleToggleService.hasRole('ROLE2')).toBeObservable(cold('a', { a: false }));
+    });
+  });
+});
diff --git a/src/app/core/utils/role-toggle/role-toggle.service.ts b/src/app/core/utils/role-toggle/role-toggle.service.ts
new file mode 100644
index 0000000000..ba2fa55e76
--- /dev/null
+++ b/src/app/core/utils/role-toggle/role-toggle.service.ts
@@ -0,0 +1,28 @@
+import { Injectable } from '@angular/core';
+import { Store, select } from '@ngrx/store';
+import { Observable } from 'rxjs';
+import { map } from 'rxjs/operators';
+
+import { getUserRoles } from 'ish-core/store/customer/authorization';
+import { whenTruthy } from 'ish-core/utils/operators';
+
+export function checkRole(roleIds: string[], roleId: string): boolean {
+  return roleIds.includes(roleId);
+}
+
+@Injectable({ providedIn: 'root' })
+export class RoleToggleService {
+  private roleIds$: Observable<string[]>;
+
+  constructor(store: Store) {
+    this.roleIds$ = store.pipe(select(getUserRoles)).pipe(map(roles => roles.map(role => role.roleId)));
+  }
+
+  hasRole(roleId: string): Observable<boolean> {
+    return this.roleIds$.pipe(
+      // wait for permissions to be loaded
+      whenTruthy(),
+      map(roleIds => checkRole(roleIds, roleId))
+    );
+  }
+}
diff --git a/src/app/shared/shared.module.ts b/src/app/shared/shared.module.ts
index 2e44bb85bc..8b9a6425a8 100644
--- a/src/app/shared/shared.module.ts
+++ b/src/app/shared/shared.module.ts
@@ -19,6 +19,7 @@ import { AuthorizationToggleModule } from 'ish-core/authorization-toggle.module'
 import { FeatureToggleModule } from 'ish-core/feature-toggle.module';
 import { IconModule } from 'ish-core/icon.module';
 import { PipesModule } from 'ish-core/pipes.module';
+import { RoleToggleModule } from 'ish-core/role-toggle.module';
 import { ShellModule } from 'ish-shell/shell.module';
 
 import { AddressFormsSharedModule } from './address-forms/address-forms.module';
@@ -129,6 +130,7 @@ const importExportModules = [
   NgbPopoverModule,
   PipesModule,
   ReactiveFormsModule,
+  RoleToggleModule,
   RouterModule,
   ShellModule,
   SwiperModule,
diff --git a/src/app/shell/shell.module.ts b/src/app/shell/shell.module.ts
index 1147bf0900..2391d7b5df 100644
--- a/src/app/shell/shell.module.ts
+++ b/src/app/shell/shell.module.ts
@@ -10,6 +10,7 @@ import { DirectivesModule } from 'ish-core/directives.module';
 import { FeatureToggleModule } from 'ish-core/feature-toggle.module';
 import { IconModule } from 'ish-core/icon.module';
 import { PipesModule } from 'ish-core/pipes.module';
+import { RoleToggleModule } from 'ish-core/role-toggle.module';
 
 import { CaptchaExportsModule } from '../extensions/captcha/exports/captcha-exports.module';
 import { OrderTemplatesExportsModule } from '../extensions/order-templates/exports/order-templates-exports.module';
@@ -40,6 +41,7 @@ const importExportModules = [
   OrderTemplatesExportsModule,
   QuickorderExportsModule,
   QuotingExportsModule,
+  RoleToggleModule,
   TactonExportsModule,
   WishlistsExportsModule,
 ];