Specialist lawyer for tax law
The title of specialist lawyer for tax law is a specialist lawyer designation of the German professional law of lawyers .
The specialist lawyer for tax law is one of the oldest German specialist lawyers named in § 43c BRAO .
Legal areas of training
In terms of content, the title is defined by the areas of law named in Section 9 of the Fachanwaltsordnung (FAO), in relation to which the attorney with the title of specialist must prove special knowledge. These are:
- Bookkeeping and accounting, including the law on annual financial statements (Section 9 No. 1 FAO),
- General tax law including valuation and procedural law (Section 9 No. 2 FAO),
- the special tax and duty law in the sub-areas of income, corporation and trade tax , sales tax and real estate transfer tax as well as inheritance and gift tax (Section 9 No. 3 FAO),
- Basics of consumption tax, external tax and criminal tax law (§ 9 No. 4 FAO).
In order to acquire the title of specialist lawyer for tax law, as with all specialist lawyer titles, proof of special practical experience is also required. Here, § 5 S. 1 lit. b FAO proof of 50 cases handled by the applicant. These cases must include at least 10 legal proceedings, i.e. objection or legal proceedings. In addition, at least five cases must relate to at least three of the areas of law named in Section 9 No. 3 FAO.
statistics
As of January 1, 2018, 4,942 specialist lawyers were admitted in Germany, making it the third largest specialist lawyer in terms of numbers after the specialist lawyer for labor law and the specialist lawyer for family law .
See also
Individual evidence
- ↑ Federal Bar Association , Statistics (PDF; 146 kB)