Specialist advisor for international tax law
The title of specialist advisor for international tax law is an additional qualification in the German professional law of tax advisors . The title is awarded by the responsible Chamber of Tax Advisors and serves as an indication of special knowledge of certain tax law areas (§ 1 Specialist Adviser Regulations). In the event of non-fulfillment of the continuing training obligation , which includes at least 10 hours each calendar year , the award of the specialist advisor designation can be revoked (§§ 9, 19 Specialist Advisor Regulations).
Requirements for the award
The title can be awarded to tax advisors and tax agents who have been appointed for at least three years.
Special theoretical knowledge must be demonstrated in order to be awarded the title. This is done on the one hand by taking part in a training course certified by the responsible Chamber of Tax Advisors . The course must be at least 120 hours long. As part of the course, at least three written exams of at least four hours each must be successfully passed. On the other hand, the examination board can invite the applicant to provide evidence of his theoretical qualifications for a 45- to 60-minute technical discussion.
In addition, specific practical experience must be proven. At least 30 of the cases processed by the applicant within three years must be submitted.
Legal areas of training
The courses often cover the following areas:
- National regulations to avoid double taxation
- External Tax Act
- European tax law
-
Double taxation agreement
- Permanent establishments and partnerships
- Qualification conflicts
- International inheritance tax
- International tax planning
- Transfer pricing and documentation requirements
- Procedural law
- Cross-border conversions
Differentiation from other specialist consultant titles
The specialist advisor for international tax law is, in addition to the specialist advisor for customs and excise duties, an official title that may only be used together with the professional title of tax advisor .
Other specialist consultant titles are awarded by private organizations such as the German Association of Tax Consultants and may be used for advertising purposes separately from the job title.
In addition, the chambers of industry and commerce award specialist consultant titles such as specialist adviser for financial services or specialist advisor in the field within the framework of advancement training , the prerequisites for which are vocational training and certain professional practice.
See also
Individual evidence
- ↑ § 4 Paragraph 1 Regulations for Specialists . Website of the Federal Chamber of Tax Advisors. Retrieved June 26, 2011.
- ↑ Information on the specialist advisor (DStV eV) ( Memento of the original from March 5, 2011 in the Internet Archive ) 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. . Website of the German Association of Tax Consultants. Retrieved June 26, 2011.
