Accounting assistant

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Bookkeeping assistants in Germany are commercially active, external service providers who offer help in the field of commercial bookkeeping ; they do not have a profession similar to that of a tax advisor or tax agent. In contrast to their Austrian colleagues, the German bookkeeping assistants are not appointed by the state and are not obliged to undertake further training or to take out financial loss insurance.

Legal position

The legal basis in Germany is contained in the Tax Advisory Act. There, in § 6 Paragraph 3 and 4 StBerG, it is regulated which persons are allowed to carry out which activities in the area of ​​accounting as external service providers. All other activities relating to assistance in tax matters are reserved for tax advisors , tax agents or tax advisory companies only. "According to § 5 Paragraph 1 Clause 1 StBerG, persons other than those named in §§ 3, 3a and 4 StBerG may not provide business assistance in tax matters." The exceptions mentioned in § 6 Paragraph 3 and 4 StBerG apply Current jurisprudence does not include a partial permit for business-like assistance in tax matters.

In addition, regulations from the trade regulations and the commercial code must be taken into account.

“Self-employed accountants (also accountants) who work as freelancers for a tax advisor and independently prepare tax returns, income statements, annual financial statements, etc., are commercially active. You do not have a job similar to that of a tax advisor or tax agent. "

activities

Commercial accounting assistants (this specifically includes non-employed accountants ) are subject - depending on their personal training  - to gradual restrictions on the work they offer.

In principle, they are prohibited from providing any kind of so-called assistance in tax matters, i.e. any type of bookkeeping with regard to tax-relevant matters. This activity is only permitted to persons who are authorized to provide unrestricted assistance in tax matters, i.e. tax consultants , auditors , tax agents , sworn accountants and lawyers

Examples of prohibited activities (list incomplete):

  • Establishment of bookkeeping, creation of the company chart of accounts (financial accounting)
  • Preparation of the annual financial statements (balance sheet, profit and loss account) and making the preparatory closing entries
  • Determination of profit by excess calculation
  • Establishment of wage accounts, wage tax closing work at the end of the year, implementation of the annual company wage tax adjustment
  • Creation of sales tax advance returns. (not even with the prior approval of the client)

Examples of permitted activities (list incomplete):

  • purely mechanical recording of ongoing processes (document sorting)
  • Transfer to a cash book
  • Data acquisition of prepared, accounted accounting documents (cash book, account statements)

Only with commercial training or after having acquired an equivalent qualification and having previously worked in accounting for at least three years:

  • Account
  • Pay slips
  • Creation of income tax declarations

Furthermore, bookkeeping assistants must know and be able to apply the provisions of the Commercial Code and, as the professional title suggests, are subject to the trade inspection. As a commercial service provider, you must report your activity to the responsible trade office (in some administrative units: economic office). Your activities also lead to membership in the responsible Chamber of Commerce and Industry.

Market situation and competition

The market for tax consultants and auditors, together with other “liberal professions” (e.g. pharmacists, architects, lawyers), is a very strictly regulated market in Germany. Such industries are characterized by high entry barriers in terms of qualifications and training. According to § 8 StBerG, competition and advertising are only permitted within legally and judicially defined limits. This is also reflected in a large number of warning and court proceedings under competition law between the chambers of tax advisors and the independent accountants. A look beyond the German borders shows that in the rest of Europe there are far more generous borders for the practice of self-employed accountants. Industry associations have therefore long been calling for an adjustment to more liberal European states or a uniform European regulation.

Situation in Austria

Since 2007, an accounting law (BiBuG) has regulated the powers of Austrian accountants, bookkeepers and payroll administrators. With the BiBuG, a professional authority was created in Austria that monitors uniform standards for the respective professional groups. People in other EU countries without Austrian citizenship can also acquire the professional license. The self-employed accountants are appointed by the state in Austria and are legally obliged to undertake further training and to take out financial loss liability insurance. In contrast to their German colleagues, they are allowed to draw up balance sheets or annual accounts, but not tax returns. They are also allowed to represent their clients to the tax authorities and even request access to files. However, the power of representation does not apply before the federal tax authorities (tax offices, customs offices) and not before the Federal Finance Court.

Web links

Individual evidence

  1. ↑ According to the income tax guidelines H 136, commercial activities usually include the following self-employed professions ... "Accounting assistant, accountant (BFH IV R 10/00)"
  2. ↑ BFH decision of January 23, 2008, VIII B 46/07, NV
  3. ^ Wolff von Rechenberg: Bavarian State Tax Office, BVBC, BC July 2014
  4. ↑ Bundesfinanzhof 7.6.2017 - II R 22/15
  5. ↑ BFH decision of January 23, 2008, VIII B 46/07, NV
  6. ↑ BFH judgment of January 12, 1988, BStBl 1988 II p. 380
  7. ↑ Electronic transmission of monthly sales tax returns to the FA is a business-like assistance in tax matters Sächsisches FG 23 July 2014 - 2 K 580/14; BFH v. June 7, 2017 - II R 22/15 BStBl 2017 II p. 973: Accountant is not authorized to prepare advance sales tax returns .
  8. ↑ z. B. Balance sheet accountant examination, tax inspector examination, completed degree in economics, training as an association auditor in the cooperative system.
  9. ↑ Self-employed in liberal professions by occupational group in Germany. (No longer available online.) Archived from the original on October 6, 2017 ; accessed on October 6, 2017 . Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. @1@ 2Template: Webachiv / IABot / www.frei-berufe.de
  10. ↑ Accountants must explain the limits of their activities. Retrieved October 6, 2017 .
  11. ↑ OLG Karlsruhe · Judgment of January 22, 2014 · Az. 6 U 45/13. Retrieved October 6, 2017 .
  12. ^ LG Münster, judgment of 1.12.2011, 024 O 55/11 (rkr.). Retrieved October 6, 2017 .
  13. ↑ The demands of the self-employed accountants for free exercise and deregulation of the market. Retrieved October 6, 2017 .
  14. ↑ The amendment to the Tax Advisory Act does not bring about any liberalization for accounting services. (No longer available online.) Archived from the original on October 6, 2017 ; accessed on October 6, 2017 . Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. @1@ 2Template: Webachiv / IABot / www.bbh.de
  15. ↑ EMAA calls for the liberalization of professional law for accountants. Retrieved October 6, 2017 .
  16. ^ Friedrich Bock from the Austrian Chamber of Commerce in the specialist magazine "BC", edition 07/2014.
  17. ↑ Wolff von Rechenberg / IHK, Bavarian State Tax Office, BVBC, BC (07/2014)