Federal Chamber of Tax Advisors
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| legal form | Professional corporation under public law | ||
| Consist | since November 1, 1961 | ||
| Headquarters | Berlin , Germany | ||
| Website | www.bstbk.de | ||
The Federal Chamber of Tax Advisors (BStBK) is a corporation under public law with its seat at Behrenstrasse 42 in Berlin-Mitte . It is the statutory umbrella organization of the 21 chambers of tax advisors in Germany. The Federal Chamber of Tax Advisors represents the entirety of over 96,000 tax advisors, tax agents and tax consulting companies in Germany (as of January 1, 2018). Their tasks are regulated in Section 86 of the Tax Advisory Act. The Federal Ministry of Finance has legal oversight of the BStBK .
history
With the entry into force of the Tax Advisory Act on November 1, 1961, the professional self-administration of tax advisors was created.
For the first time, the tax advisory profession was able to exercise its activity nationwide independently of the financial administration. The aim was to secure the freelance and independence of the tax advisor.
In 1990 the Chamber of Tax Advisors in Brandenburg, Mecklenburg-Western Pomerania, Saxony, Saxony-Anhalt and Thuringia were founded. The professional chamber of professionals working in the eastern part of the city was assigned to the Berlin Chamber of Tax Advisors.
Since January 1, 1991, when the regulations from the Unification Agreement came into force, the Tax Advisory Act has also been applicable in the new federal states. After the federal government and parliament moved from Bonn to Berlin, they also moved from Cologne to Berlin in 2001.
organization structure
Bureau
The Presidium is elected for four years by the Federal Chamber of Commerce and heads the BStBK. It is composed of the President, the Vice-Presidents and other members who are exclusively board members of the Chamber of Tax Advisors. Hartmut Schwab has held the office of President since September 2019.
Vice President
- Holger Stein (StB)
- Karl-Heinz Bonjean (StB)
- Volker Kaiser (StB)
executive Director
- Bettina Bethge
- Claudia Kalina-Kerschbaum
Previous presidents
- 1962–1964: Gerhard Thoma
- 1964–1968: Franz Hörstmann
- 1968–1975: Edmund Wehler
- 1975–1983: Hubertus Möckershoff
- 1983–1999: Wilfried Then
- 1999–2003: Volker Fasolt
- 2003–2007: Klaus Heilgeist
- 2007–2015: Horst Vinken
- 2015–2019: Raoul Riedlinger
Articles of Association
The statutory assembly of the Federal Chamber of Tax Advisors has the task of enacting the professional code of conduct for tax advisors as a statute and of adopting changes to the professional code of practice for tax advisors. It is also responsible for issuing and amending the regulations for specialist advisers, which are part of the professional regulations for tax advisors.
The Articles of Association are composed of the President of the Federal Chamber of Tax Advisors, the Presidents of the Chamber of Tax Advisors and other delegates directly elected by the chamber members. The articles of association have 95 members. Each member of the Articles of Association decides independently and has one vote.
Federal Chamber Assembly
The Federal Chamber Assembly is the assembly of the Chamber of Tax Advisors and the highest body of the Federal Chamber of Tax Advisors. It usually meets twice a year.
Tasks of the Federal Chamber Assembly (selection)
- Election and discharge of the presidium
- Resolution on the statutes, membership fee and election regulations as well as the business plan of the Federal Chamber of Tax Advisors
- Election of auditors
- Determination of the majority opinion of the chambers of tax advisors
- Decision on national and international cooperation with other professional chambers and associations
- Resolution on pronouncements by the Federal Chamber of Tax Advisors
Composition of the Federal Chamber Assembly
The Federal Chamber Assembly consists of representatives from the chambers of tax advisors. Each chamber of tax advisors is represented by a maximum of three delegates who must be members of the board of their chamber. A maximum of two other board members or managing directors of a chamber of tax advisors can take part in an advisory capacity to accompany the delegates.
Implementation of the Federal Chamber Assembly
The Federal Chamber Assembly is convened and chaired by the President of the Federal Chamber of Tax Advisors with notification of the agenda. The Presidium determines the time and place of the Federal Chamber Assembly. It is to be convened if at least five chambers of tax advisors request it.
In the Federal Chamber Assembly, the chambers of tax advisors have different votes depending on the number of members (at least two, at most four votes). The votes of the chambers of tax advisors can only be cast uniformly per chamber. Changes to the statutes, membership fee regulations and election regulations as well as the recall of members of the Presidium require a majority of two thirds of the votes cast; A simple majority is sufficient for other resolutions.
Members
The following 21 chambers of tax advisors exist:
| Chamber of tax advisors | Seat | president |
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| Chamber of Tax Advisors Berlin | Berlin Tiergarten | Roland Kleemann |
| Brandenburg Chamber of Tax Advisors | Potsdam | Reinhard Meier |
| Hanseatic Chamber of Tax Advisors Bremen | Bremen | Paul Thomas Koßmann |
| Chamber of Tax Advisors Düsseldorf | Dusseldorf | Reinhard Verhaben |
| Hamburg Chamber of Tax Advisors | Hamburg | Michael Conrad |
| Chamber of Tax Advisors Hessen | Frankfurt am Main | Lothar Herrmann |
| Chamber of Tax Advisors Cologne | Cologne | Karl-Heinz Bonjean |
| Mecklenburg-Western Pomerania Chamber of Tax Advisors | Rostock | Holger Stein |
| Chamber of Tax Advisors Munich | Munich | Hartmut Schwab |
| Chamber of Tax Advisors Lower Saxony | Hanover | Fritz Güntzler |
| North Baden Chamber of Tax Advisors | Karlsruhe | Johannes Hurst |
| Nuremberg Chamber of Tax Advisors | Nuremberg | Dieter Mehnert |
| Rhineland-Palatinate Chamber of Tax Advisors | Mainz | Edgar Wilk |
| Saarland Chamber of Tax Advisors | Saarbrücken | Hans-Dieter Wirtz |
| Chamber of Tax Advisors of the Free State of Saxony | Leipzig | Steffi Müller |
| Saxony-Anhalt Chamber of Tax Advisors | Magdeburg | Cornelia-Eva Lohse |
| Schleswig-Holstein Chamber of Tax Advisors | Kiel | Boris Kurczinski |
| Stuttgart Chamber of Tax Advisors | Stuttgart | Uwe Schramm |
| South Baden Chamber of Tax Advisors | Freiburg in Breisgau | Raoul Riedlinger |
| Chamber of Tax Advisors Thuringia | Erfurt | Herbert Becherer |
| Chamber of tax advisors Westfalen-Lippe | Muenster | Volker Kaiser |
Publications
Federal Chamber of Tax Advisors Report
The KammerReport is the official publication organ of the Federal Chamber of Tax Advisors. The monthly tax law journal provides information about the work of the Federal Chamber of Tax Consultants and current tax and professional law issues. It is published within the German Tax Law (DStR). Chamber report by the end of 2018.
Annual report
The annual publication gives an overview of the work of the Federal Chamber of Tax Advisors and the professional and tax policy developments in the past year.
themes and exercises
Topics of the BStBK
Tax law
As a competent organization, the Federal Chamber of Tax Advisors provides its expertise to optimize German tax law. Changes in tax law should always be based on tax fairness, predictability and practicality.
Accounting
The aim of the Federal Chamber of Tax Advisors is to maintain the modernized HGB as a permanent alternative to international accounting regulations. The Federal Chamber of Tax Advisors achieved this through its decisive contribution to the Accounting Law Modernization Act.
Professional law
The Federal Chamber of Tax Advisors represents the interests of the tax advisory profession at the federal level as well as vis-à-vis the EU institutions and participates in the design and practical development of professional law. In addition, it is one of the tasks of the Federal Chamber of Tax Advisors to monitor current developments in professional policy and law and to inform the members of the profession about them.
tasks
Duties of the Federal Chamber of Tax Advisors
Section 86 of the Tax Advisory Act regulates the tasks of the Chamber. Contrary to popular belief, the Federal Chamber of Tax Advisors is not a superordinate institution that can issue instructions to the individual chambers of tax advisors . According to Section 86, Paragraph 1, No. 1 of the Tax Advisory Act , the Federal Chamber of Tax Advisors is responsible for dealing with matters that concern the entirety of the chambers of tax advisors. It has to determine the opinion of the individual chambers and to determine the opinion of the majority by means of joint debate. Accordingly, the Federal Chamber of Tax Advisors is an amalgamation of all chambers of tax advisors, which bundles the affairs of all chambers and represents them to politics and the public.
Numerous surveys on the awareness and image of tax consultants, the key figures of the tax consultancy profession and its role in the increasing digitization of the taxation process have been incorporated into the considerations about the brand. The following brand essence emerged from all these discussions and lines of thought:
- “We tax consultants practice our profession independently, reliably and with foresight. Due to the legally protected confidentiality, our state-certified competence and many years of detailed knowledge of the economic and personal circumstances of our clients, we have a special position of trust. Based on this, we advise and represent our clients in partnership in all tax and economic matters. As an attractive employer, we support our competent employees with the analysis of complex tasks, with entrepreneurial decisions and their implementation. We are pioneers of digitization in business processes and shape the future. "
Future initiative "Tax Advice 2020"
In 2014, the Federal Chamber of Tax Advisors developed recommendations for tax advisory firms that show the prospects for the future development of the profession. In four future workshops, the topic of "Tax Advice 2020 - Necessity for Change, Change Options and Fields of Action" was analyzed. The Federal Chamber of Tax Advisors is working hard with the 21 Chambers of Tax Advisors to ensure that the tax consultant profession is future-proof for the years to come. More than 60 representatives from all chambers of tax advisors, representing the profession, which has more than 92,000 members, presented the "Seven theses on the future of the profession" adopted by the Federal Chamber of Commerce in the workshops "Competition for employees - tax advisors as an attractive employer" and "Competition for clients - tax advisors as attractive problem solver ”.
Young talent campaign "More than you think"
In 2009 the Federal Chamber of Tax Advisors launched the youth campaign "More than you think" to support young people in choosing a career and to find training positions for professional training as tax clerks . With the new edition of the campaign in 2014, Jennifer Hof , winner of the third season of “Germany's Next Topmodel”, was won over as the new face of the young talent campaign.
Memberships
DWS Institute
The German Scientific Institute of Tax Consultants, organized as a registered association, supports tax consultants in their daily work. It conducts advanced training events, publishes specialist publications and provides information on specific tax questions and problems.
Web links
Individual evidence
- ↑ Prof. Dr. Hartmut Schwab is the new President of the Federal Chamber of Tax Advisors. Retrieved September 23, 2019 .
- ↑ Publications of the Federal Chamber of Tax Advisors . Retrieved June 27, 2018 .
- ↑ § 86 StBerG
- ↑ Future initiative "Tax Advice 2020". Retrieved June 27, 2018 .
- ↑ Young talent campaign "More than you think". Retrieved June 27, 2018 .
- ^ Official website of the DWS Institute. Retrieved June 27, 2018 .