German Association of Tax Consultants
| German Association of Tax Consultants (DStV) |
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|---|---|
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| legal form | registered association |
| founding | April 22, 1975 in Bonn |
| Seat | Berlin |
| Action space | Germany and Europe |
| Chair | Harald Elster , President |
| Managing directors | Norman Peters, General Manager. Attila Gerhäuser, managing director. Sylvia Mein, managing director. |
| people | Vice-Presidents: Christian Böke, Manfred F. Klar, Franz Plankermann, Wolfgang Roth, Marcus Tuschen |
| Members | 16 regional associations. 36,500 mostly self-employed professionals |
| Website | www.dstv.de |
The Deutsche Steuerberaterverband eV (DStV) is the central organization representing members of the tax advisory and auditing professions on a national and international level in relation to politics, administration and other stakeholders. In its 16 member associations, more than 36,500 - mostly self-employed in their own law firm or partnership - voluntarily come together as tax consultants , tax agents , auditors , sworn accountants , lawyers and professional associations.
goals and tasks
The DStV represents the interests of its member associations and their members, especially in tax, professional and European law issues in Germany and Europe. He supports the association members with information, newsletters and practical tips. The specialist journal Die Steuerberatung as an association organ provides information on topics relevant to the profession. With the specialist advisor for compatible activities - a concept of the DStV and its member associations - tax advisors can make professional competence in their specialist area visible.
At the annual German Tax Consultant Day , the DStV brings together colleagues and experts from politics, business, science and the judiciary.
In Brussels, the German Association of Tax Consultants (DStV) and the Federal Chamber of Tax Consultants (BStBK) have a joint office as German Tax Advisers . In addition, the DStV sends representatives to the European organizations European Federation of Accountants and Auditors for SMEs ( EFAA ) and European Tax Adviser Federation ( ETAF ).
organs
The DStV is made up of the general assembly , the board and the presidium . The general assembly consists of the delegates of the member associations. All affairs of the association are subject to their resolution. It is incumbent on the board of directors to determine the activities of the association, taking into account the resolutions of the general assembly. It consists of one board member from each of the member associations.
The main tasks of the DStV Presidium are the management of the association as well as the execution of the resolutions of the general assembly and the board. A tax law as well as a legal and professional law committee provide technical support as well as an advisory body in questions of everyday practice. In addition, there are other working groups such as those on business administration or IT.
The presidium of the German Association of Tax Advisors includes: Harald Elster (President), Franz Plankermann, Wolfgang Roth, Christian Böke, Manfred F. Klar and Marcus Tuschen.
The Deutsche Steuerberaterinstitut eV (DStI), specialist institute of the DStV, is also headed by a presidium. The DStI Presidium includes: Harald Elster (President), Wolfgang Roth, Ute Mascher and Torsten Lüth.
Member associations
In the 16 member associations of the DStV, around 36,500 tax consultants, tax agents, auditors, sworn accountants and professional associations, who mostly work independently in their own law firm or partnership, are voluntarily united. Compared to the compulsory membership of the Chamber of Tax Advisors (97,600 members), this results in a nationwide degree of organization of around 38 percent (as of December 31, 2018). Member associations of the German Association of Tax Consultants are:
| Member association | Seat | President |
|---|---|---|
| State association of tax advisory and auditing professions Baden-Württemberg eV | Stuttgart | Hans-Joachim Oettinger |
| State association of tax advisory and auditing professions in Bavaria eV | Munich | Manfred F. Sure |
| Association of Tax Consultants Berlin-Brandenburg eV | Berlin | Carsten Butenschön |
| Association of Tax Consultants in the State of Bremen eV | Bremen | Ralf Heitkamp |
| Tax Consultants Association Düsseldorf eV | Dusseldorf | Franz Plankermann |
| Tax Advisors Association Hamburg eV | Hamburg | Andreas Schneier |
| Tax Advisors Association Hessen eV | Frankfurt am Main | Burkhard Koehler |
| Steuerberater-Verband eV Cologne | Cologne | Harald Elster |
| Mecklenburg-Vorpommern Association of Tax Advisors | Rostock | Torsten Lüth |
| Association of Tax Consultants Lower Saxony Saxony-Anhalt eV | Hanover and Magdeburg | Christian Böke |
| Steuerberaterverband Rheinland-Pfalz eV | Mainz | Michael Weidenfeller |
| Tax Advisors Association Saarland eV | ||
| Steuerberaterverband Sachsen eV, association of tax advisory and auditing professions | Leipzig | Andreas Zönnchen |
| Steuerberaterverband Schleswig-Holstein eV, association of tax and auditing professions | Kiel | Lars-Michael Lanbin |
| Steuerberaterverband Thüringen eV | Erfurt | Andrea Recknagel |
| Tax Advisors Association Westphalia-Lippe eV | Muenster | Marcus ink |
Secretariat, Brussels office and technical committees
Office
The office of the DStV is located in the House of Associations in Berlin - Mitte . The management of the DStV includes: Norman Peters (general manager), Attila Gerhäuser (manager) and Sylvia Mein (deputy manager). The office is divided into the departments of tax law, professional and European law, events, secretariats and internal services.
German Tax Advisers
At the beginning of 2019, the DStV and the Federal Chamber of Tax Advisors agreed to join forces in representing the interests of the profession vis-à-vis the institutions of the European Union and to appear together in Brussels under the name German Tax Advisers . In this context, in February 2020 the DStV and the BStBK moved into premises at 25 Rue de Montoyer in the middle of Brussels' Europaviertel by means of an office community .
Technical committees
The Legal and Professional Law Committee deals with developments in the regulatory framework for the tax advisory profession. The Tax Law Committee accompanies current legislative and administrative projects and prepares technical expertise and statements for the executive committee for the legislature, the financial administration and the jurisdiction. Both committees are developing guidelines and working aids for practice. Members of the DStV presidium and the DStV management meet with representatives of the BStBK in the European coordination group to coordinate European work in Brussels.
Association positions
Tax law
The DStV aims to improve the legal and economic framework for taxpayers and professionals in order to make Germany an attractive business location. The DStV attaches great importance to compliance with the uniformity of taxation and systematically comprehensible, practicable tax law . Legal certainty and the reliability of the law also promote the above aim.
From the point of view of the DStV, a simple, understandable tax law ensures greater understanding and greater acceptance of taxpayers to bear the tax burden. At the same time, it reduces the liability risks for the profession. The reduction of unnecessary bureaucratic effort facilitates a cooperative and fair taxation procedure for all those involved in the procedure - taxpayers, tax advisors and financial administrators.
Strengthening small and medium-sized enterprises (SMEs) is just as important for the attractiveness of Germany as a business location. It is especially SMEs that innovate, open up new markets and thus create jobs. Urgent economic growth in Germany will be achieved primarily by relieving the burden on SMEs. Another contribution would be the dismantling of regulations unknown abroad, such as B. the German trade tax . Existing barriers to investment would be removed.
These basic beliefs are clearly reflected in the commitment of the DStV. Be it questions about the modernization of the taxation procedure, property tax , the topics of the Treasury Act or the obligation to notify tax arrangements. For the DStV, they are the guidelines in discussions with the relevant decision-makers from politics and financial administration or in its function as an expert at hearings in the finance committee of the German Bundestag.
Professional law
The job description of tax consultants is becoming more and more complex and complex. The area of responsibility of the professional now ranges from bookkeeping to the preparation of tax returns and annual financial statements to business and strategic advice for companies. For his clients, the tax advisor is often the first point of contact and closest confidante at the same time.
The DStV is a regular discussion partner for politics, business and administration when it comes to assessing current professional policy developments and legal issues, for example in the area of access to the profession and the practice of tax advisory and auditing professions.
The DStV is committed to ensuring that the prominent position of the tax advisory and auditing professions in the constitutional structure as well as the diversity and complexity of professional practice are flanked by a practice-oriented framework under professional law. This applies, for example, to the special legal position of the tax advisor as an independent body for the administration of tax law . In addition, for reasons of consumer protection, the high quality of professional practice through permanent professional training of professionals and their employees in the law firms is of particular importance. The same applies to the legally standardized protection of professional secrecy as an expression of the special position of trust between tax advisors and auditors and their clients.
To support them in their professional practice, the DStV also provides members of the profession with a wide range of information and aids for practical use, such as information on data protection or sample procedure documentation for replacement scanning.
European law
The influence of European politics and legislation on the professional profile and advisory practice of tax consultants is steadily increasing. With the forthcoming implementation of the EU whistleblower directive (protection of whistleblowers ), the DStV fears that tax advisors and auditors' obligations to maintain confidentiality vis-à-vis lawyers who provide tax advice will be weakened. Lawyers and doctors are still protected under the new directive as they are subject to professional secrecy.
The EU Commission has been conducting infringement proceedings against the Federal Republic of Germany since 2018 . The subject of the dispute is the reserved tasks in the Tax Advisory Act , which the EU Commission assesses as "incoherent" and "disproportionate". She is also of the opinion that the reserved tasks of the tax advisory profession are not so complicated that they can only be carried out by specialists such as tax advisors. The DStV assesses the view of the EU Commission as “one-sided”, after all, the tax consultancy profession is complex and must take into account high quality standards and expectations of consumer protection.
Advanced training
German Tax Consultant Institute (DStI)
The German Tax Consultant Institute (DStI) is the specialist institute of the DStV. The DStI is the organizer of the German Tax Consultant Conference , the series of examinations seminars and the training and further education of DStV specialist consultants. In addition, it offers a wide range of service contracts that support the entire tax consultancy firm.
Expert advisor
The DStI has been offering courses for DStV specialist advisors as well as specialist adviser training courses since 2006 . The DStI is the provider with the largest selection of DStV specialist advisor courses. It now offers six different specializations as well as the corresponding compulsory training. To become a DStV specialist advisor, a DStV-accredited face-to-face course of 120 hours must be attended. The course is divided into six course units of three days each. The course includes two exams with a total of 270 minutes. The course locations for the individual specializations change annually. You can only become a DStV specialist advisor if you can prove that you have sufficient practical experience. The scope of the practical experience to be proven depends on the duration of the activity as a tax advisor. Anyone who has worked as a tax consultant for at least three years without interruption must provide evidence of two personally processed cases. Anyone who has worked continuously as a tax consultant for less than three years must provide evidence of five personally processed cases. Personal processing does not necessarily require that all processes have also been drawn by the processor. In this case, the law firm owner must confirm that the listed cases have been dealt with personally. The application for recognition as a DStV specialist advisor must be submitted to the DStV and is not subject to any deadline. From the year following the end of the course, compulsory advanced training accredited by the DStV must be completed for ten hours per year. This must be fully proven when submitting the application. For the continuation of the DStV specialist advisor, ten hours of compulsory advanced training must be completed and proven annually. The respective seminar must be recognized by the DStV as compulsory specialist advisor training. Recognition is the responsibility of the organizer and should be inquired about.
DStI seminar series examinations
The aim of the “Auditing” seminar series is to convey the latest innovations in the field of auditing and accounting under commercial law. The focus of the series of events is the presentation and discussion of current and practice-relevant aspects from the final examination for small and medium-sized practices. The series guarantees continuous, up-to-date and practical training in business examinations.
DStV quality seal
The DStV quality seal should enable law firms to provide evidence that the law firm meets a uniform high quality standard with a reasonable organizational effort. At the same time, the preparation for the DStV quality seal gives the opportunity to identify potential for improvement and streamline processes.
TeleTax
TeleTax GmbH is a subsidiary of DStV and its member associations. Founded in 2001, it has been offering online training for tax consultants and their employees since then. The advanced training courses include tax law, labor law, social security law and business management topics.
Publications
The specialist journal Die Steuerberatung is the DStV's in-house publication. The monthly magazine provides information about changes in tax, professional and business law. In addition, it gives the members an insight into the activities of the association at the location of the office in Berlin, the office in Brussels and the 16 member associations.
German Tax Consultant Day
The German Tax Advisors' Day is the annual conference of the German Association of Tax Advisors. The most urgent tax and economic policy issues of our time are dealt with. The focus is on the opportunities and difficulties of the current economic framework, the consequences for tax policy and the future of the liberal professions .
Memberships
The DStV sees itself as a discussion partner for politics, administration and other organizations in matters of tax, professional and commercial law. He is the contact person for everyone who shapes the political and economic environment of the profession and its clients. At national level, the DStV is a member of the following networks:
- Federal Association of Liberal Professions (BFB)
- German Society for Association Management (DGVM)
- Economic Council of the CDU
- Economic forum of the SPD
- European Movement Germany (EBD)
- German Lawyers' Day
- Society for Legislation
- German Tax Law Society
- VAT forum
- Berlin tax talks
- IFA German Association for International Tax Law
At the European level, the German Association of Tax Consultants is a member of the two professional organizations:
- European Federation of Accountants and Auditors for SMEs (EFAA)
- European Tax Adviser Federation (ETAF)
history
The DStV was founded on April 22, 1975 in Bonn through a merger of regional associations and associations of tax advisory professionals in the Federal Republic of Germany and West Berlin .
In 1989 the German Tax Consultant Institute (DStI) was founded. The specialist institute of the DStV and is dedicated to the practical scientific processing of questions in connection with the activity as a tax consultant.
At the beginning of 1990, the DStV set up a " GDR contacts" task force, to which representatives of various regional tax advisory associations belonged. His main task was to coordinate the various measures to develop the tax consultancy profession and its organizations in the former GDR. The work of this team and the intensive cultivation of contacts with the East German professional colleagues ultimately led to the establishment of the first professional associations in the GDR.
Presidents of the DStV since it was founded were:
- 2013 - today Harald Elster
- 2009 - 2013 Hans-Christoph Seewald
- 1990 - 2009 † Jürgen Pinne (Honorary President)
- 1975 - 1990 Dieter Krüger
The main managing directors of the DStV have been:
- 2019 - today Norman Peters
- 1991 - 2019 Axel Pestke
- 1976 - 1991 Heinz Bachmann
Persons connected to the German Association of Tax Consultants:
- Prof. Dr. Bert Kaminski , editor of the association magazine " Die Steuerberatung " (Stbg)
- Prof. Dr. Georg Crezelius , member of the specialist advisory committee of the DStV
Web links
- Website of the German Association of Tax Consultants (DStV)
- Website of the German Tax Advisory Institute (DStI)
- Website of the German Tax Adviser Conference
- Youtube channel of the DStV
Footnotes
- ↑ German Tax Consultant Day. Retrieved December 19, 2019 .
- ^ Deutscher Steuerberaterverband eV - Board of Directors. Retrieved March 9, 2020 .
- ^ Deutscher Steuerberaterverband eV - Presidium. Retrieved March 9, 2020 .
- ^ Deutscher Steuerberaterverband eV - Tax Law Committee. Retrieved March 9, 2020 .
- ^ Deutscher Steuerberaterverband eV - Legal and Professional Law Committee. Retrieved March 9, 2020 .
- ^ Deutscher Steuerberaterverband eV - annual reports. Retrieved March 9, 2020 .
- ^ Deutscher Steuerberaterverband eV - The office in Berlin. Retrieved March 9, 2020 .
- ^ Deutscher Steuerberaterverband eV - First appearance of the "German Tax Advisers" in Brussels. Retrieved March 9, 2020 .
- ^ Deutscher Steuerberaterverband eV - Joint Presidium Meeting of DStV and BStBK - Agreement on increased cooperation between the two organizations in Europe. Retrieved December 23, 2019 .
- ↑ a b German Association of Tax Consultants - Working Aids & Practical Tips. Retrieved March 9, 2020 .
- ^ Deutscher Steuerberaterverband eV - Modernization of the taxation procedure: What - How - Why? Retrieved March 9, 2020 .
- ^ Deutscher Steuerberaterverband eV - Property tax reform: What - How - Why? Retrieved March 9, 2020 .
- ^ Deutscher Steuerberaterverband eV - Kassengesetz: What - How - Why? Retrieved March 9, 2020 .
- ↑ Deutscher Steuerberaterverband eV - Obligation to notify tax arrangements: What - How - Why? Retrieved March 9, 2020 .
- ^ Deutscher Steuerberaterverband eV - The DStV demands: Modernization of vocational training - yes, but right! Retrieved March 9, 2020 .
- ↑ Deutscher Steuerberaterverband eV - Stricter money laundering rules - DStV as an expert in public hearing of the Dt. Bundestag. Retrieved March 9, 2020 .
- ^ Deutscher Steuerberaterverband eV - Confidentiality in danger! - European Parliament adopts whistleblower directive. Retrieved March 9, 2020 .
- ↑ Tax Consultant Day 2018: Meeting of the indispensable. Retrieved March 9, 2020 .
- ↑ DStV: EU Commission takes the provisional task of tax advisors. Retrieved March 9, 2020 .
- ^ Deutscher Steuerberaterverband eV - Service partner. Retrieved March 9, 2020 .
- ↑ German Association of Tax Advisors - Become a specialist advisor. Accessed March 9, 2020 (German).
- ^ Deutscher Steuerberaterverband eV - Fachberater (DStV eV) - future-oriented, specialized tax consultants. Retrieved March 9, 2020 .
- ^ Deutscher Steuerberaterverband eV - Recognition as a specialist advisor (DStV eV). Retrieved March 9, 2020 .
- ^ Deutscher Steuerberaterverband eV - Auditing 2020. Accessed March 9, 2020 .
- ^ Deutscher Steuerberaterverband eV - Information. Retrieved March 9, 2020 .
- ↑ TeleTax GmbH. Retrieved March 9, 2020 .
- ↑ Tax advice. Retrieved March 9, 2020 .
- ↑ German Tax Consultant Day. Accessed March 9, 2020 (German).
- ↑ sales tax forum.de. Retrieved February 3, 2020 .
- ↑ Berlin Tax Talks - Home. Retrieved February 3, 2020 .
- ^ International Fiscal Association. Retrieved February 3, 2020 .
- ↑ 25 years of the German Association of Tax Consultants 1975 - 2000 . May 2000.
- ↑ Harald Elster: A profession takes its fate into its own hands In: 30 Years of German Unity "We were there" . Ed .: Bitz, Ferdinand; Bacon, Manfred. Olzog, 2019, ISBN 3-95768-205-3 .