tax consultant

from Wikipedia, the free encyclopedia

As a tax consultant (StB) of the members is a liberal profession referred to in the tax and business consulting matters and its clients before the tax authorities and the tax courts represents. In Germany and Austria , the tax consultant profession is one of the classic chamber professions with particularly strict professional access regulations. The professional title of tax advisor is legally protected in these countries.

Germany

The profession of tax advisor is practiced as a freelance profession and is therefore not subject to the provisions of the trade regulations . The tax advisor is an independent body responsible for the administration of tax law. The position as an independent body responsible for the administration of tax law is expressly standardized in Section 32 (2) StBerG , so that tax advisors have equal status and equal rights with the other bodies responsible for the administration of justice , e.g. B. lawyers . The job profile is geared to the priority of personal job-specific performance over the economic aspects of the job. It is characterized by the independent and impartial fulfillment of the task entrusted to the tax advisory professions, to guarantee comprehensive assistance in tax matters. Tax advice is part of legal advice ; the associated professional tasks serve the administration of tax law, an important common good . According to Section 57 (1) StBerG , tax consultants have to carry out their work independently, on their own responsibility, conscientiously, with discretion and without using any unprofessional advertising. You need the order.

In Germany, the area of ​​activity and the authorization are comprehensively regulated in the Tax Advisory Act and the associated implementing regulation. Many advisory activities are reserved tasks and may only be carried out by certified tax advisors and a few other professionals.

The professional representation of tax advisors in Germany are the chambers of tax advisors , which come together under the umbrella of the Federal Chamber of Tax Advisors . A voluntary representation of interests takes place via the German Association of Tax Advisors based in Berlin .

history

Law on the Approval of Tax Advisors of May 6, 1933

In the German Empire and the Weimar Republic , the trade regulations alone stipulated the extent to which one could provide tax advice. A professional law for accountants did not exist, then that every one as a "tax consultant" could call. Common names were "tax advisor", "tax attorney", "tax auditor" or "scientific tax consultant". Before the First World War , lawyers often offered tax advice.

The Reich Tax Code came into force in December 1919 and summarized the various tax regulations in the German Reich in one law. Section 88 made it possible for taxpayers to appoint an agent for their tax matters for the first time. The term “tax advisor” has not yet been used. The authorized representative or authorized person had "the duties of a legal representative". The state tax offices were able to approve and reject authorized agents. Lawyers and notaries could not be refused as authorized agents. This was put up for discussion as part of a draft bill by the Federal Ministry of Finance in 2015. This was not realized due to considerable resistance from the profession.

Tax advice became more and more complex after the First World War due to new laws and regulations, so that the first law firms were formed that were purely tax law. Commercial employees educated, accountants , graduated economists , degrees in business or graduate accountants and compared to before 1919 a lower percentage of lawyers concerned with the tax.

The term “tax consultant” was first mentioned in the “Law on the Approval of Tax Advisors” of May 6, 1933. Jews or “people who were active in the communist sense” were not approved or lost as tax advisors, agents or advisers in tax matters their previous approval.

From 1936 a tax office was able to give a person permission for "unrestricted business assistance in tax matters". The "helper in tax matters" was created; for him there was no special training or examination requirement.

Between 1935 and 1941, regulations on admission and examination regulations followed, and thus the professional law of tax consultants. Tax consultants now had to have a university degree in economics or business administration or a similar educational background.

In 1943 the tax consultants and tax consultancy companies merged to form the "Reich Chamber of Tax Consultants" based in Berlin.

In 1961, the “Law on the Legal Relationships of Tax Advisors and Tax Agents ( Tax Advisory Act )” standardized the professional law of tax advisors and “helpers in tax matters”. The occupation "helper in tax matters" has been renamed "tax agent" and an audit requirement has been introduced for this.

The "Second Act to Amend the Tax Advisory Act" of 1972 combined the two professions of tax advisor and tax agent into a single profession of tax advisor.

Field of activity

Tax professionals have the task of advising and representing their clients in all tax matters for representation in tax court processes and to provide advice on business issues. The activity can be carried out independently or as an employee.

The tasks of the tax advisor mainly consist of forward-looking advice for optimal tax structuring, the preparation of bookkeeping , annual financial statements and tax returns as well as the subsequent review of tax assessments and the representation of the client in disputes with the tax office and before the tax court .

Legal advice in other areas of law ( reserved task of lawyers ) and the examination of annual and consolidated financial statements (reserved task of auditors ) are not permitted .

The tax advisor does not have to carry out the activities completely himself, but can avail himself of the help of expert staff ( tax clerks , tax specialists , etc.). The condition is that the employees only work in accordance with instructions under the professional supervision and professional responsibility of the tax advisor.

The activities of the tax advisor include the following tasks:

Advice on questions of tax declarations (tax returns)

Advice on tax enforcement issues

Advice on questions of tax structuring

Advice on business issues

  • Preparation of cost calculations, calculations and profitability calculations, e.g. B. Carry out cost, profitability and liquidity analyzes, check accounting according to national and international requirements, if necessary tasks in external financial controlling
  • Advising clients on questions of financing and financial planning , procurement and warehousing, marketing and sales and the use of modern data processing systems
  • Advising clients on their loan requirements, e.g. B. by analyzing income and financial circumstances, balance sheets , profit-and-loss accounts , if necessary carrying out ratings
  • Advising clients on organizational issues (e.g. operational and administrative processes, organization of accounting)

Voluntary exams

  • Carrying out voluntary audits, in particular final audits at companies for which no statutory audit is required
  • Examination of the correctness of the bookkeeping, the balance sheet, the profit and loss account and, if applicable, the notes and the management report

Other tasks

Professional access

The profession of tax consultant may only be exercised by those who have been appointed as tax consultants by the competent chamber of tax consultants. As a rule, only those who have passed the tax advisor examination i. S. d. § 37 Tax Consultancy Act (StBerG) has passed. Without a tax advisor examination, the following can be appointed as a tax advisor:

  • Professors who have taught taxes administered by the federal or state tax authorities for at least ten years,
  • Former tax judges who have worked for at least ten years in the field of taxes administered by the federal or state tax authorities,
  • Former civil servants of the higher or higher service as well as comparable employees of the financial administration , the legislative bodies , the courts of the financial jurisdiction as well as the highest authorities and the auditing authorities of the federal and state governments. They must have worked as a department manager or clerk in the field of taxes administered by the federal or state tax authorities for at least ten or fifteen years.

In addition to the professional suitability, the responsible Chamber of Tax Advisors checks the personal suitability of the applicant before the appointment. The order is mostly to fail if the applicant

  • does not live in an orderly economic situation,
  • is unable to hold public office as a result of a criminal conviction,
  • is not only temporarily unable to exercise the profession properly for health reasons,
  • has behaved in such a way that the concern is justified that he will not meet his professional obligations as a tax advisor, or
  • there is no professional liability insurance .

The appointment is made by the competent Chamber of Tax Advisors by handing over the professional certificate. Prior to this, the applicant has to give an assurance that he will conscientiously fulfill the duties of a tax advisor. The job title “tax advisor” may only be used after the appointment.

The appointment is only permissible if an independent activity in the field of tax law (so-called reservation tasks) or in the areas of the agreed activities is carried out.

For business assistance in tax matters, according to According to § 3 StBerG lawyers and auditors are also authorized without having to be tax advisors at the same time.

Preparation for the tax advisor exam

Since the tax advisor examination requires in-depth knowledge of tax law, preparation is usually carried out by attending private specialist courses. These are supported by so-called exam courses, which on the one hand allow the writing of exams at exam level and on the other hand teach the exam technique. An essential part of the preparation for the tax advisor exam is to acquire the exam technique as well as possible. With the help of this technology, it is possible to complete the technically very demanding and extensive exams in the given time. Depending on how the preparation is structured, it can take anywhere from four months to a year (or longer).

Full-time preparation is usually designed as a face- to- face study with full-day courses. Classroom courses usually last around three months. A corresponding exam course can then be taken. As a rule, six-hour exams are written every day for several weeks.

Those who attend a Saturday or evening course, on the other hand, can then complete a crash course lasting several weeks in order to refresh all of the content and repeat it in compact form. Here, too, an exam course can be completed parallel to the theoretical knowledge. A Saturday course usually lasts up to a year.

Prospective tax consultants who take part in a distance learning course receive all learning content at regular intervals by post or electronically. This applies to the theoretical part and also to written exams. Most providers offer the option of sending in your exams and having them corrected.

The entire preparation for the tax advisor examination involves costs of at least 6,000 to 8,000 EUR. This includes the expenses for preparatory courses and examination fees. In addition, there may be accommodation costs at the course location as well as the loss of earnings for around 1,000 learning hours and often more than 3 months time off before the exam.

The average age for newly appointed tax advisors is 31.5 years. The youngest tax advisors in Germany are usually 25 to 26 years old.

Tax advisor examination

The tax consultant exam is one of the toughest professional exams in Germany. On a long-term average, around half of the candidates across the country fail. In relation to the number of candidates admitted to the exam, only around 40% pass the exam.

The chambers of tax advisors, who organize the written test together with the financial administrations of the federal states, defend the failure rate with their high quality standards: The tax advisor has a responsible job, so all aspirants must be put through their paces.

The tax advisor examination is divided into a written part consisting of three supervisory tasks and an oral part. Examination areas are according to § 37 Abs. 3 StBerG:

The prerequisite for admission is, on the one hand, the successful completion of an economics or law degree or, on the other hand, practical work in taxation of at least ten years after completing a commercial training. If you have an additional qualification as an accountant or tax specialist, you must have been practically active for at least seven years. In addition, membership of the financial administration as a senior civil servant is a qualification option, provided that you have practically worked in the field of taxation for at least seven years.

Tax advisors can further qualify as a specialist advisor for international tax law and as a specialist advisor for customs duties and excise taxes . In addition, there are other specialist consultant titles, which, however, have to be used at a distance from the tax consultant title, as they do not convey tax knowledge, but rather business and legal knowledge.

liability

The tax advisor owes his client comprehensive, correct advice. A tax consultant is particularly obliged to protect his client from harm as far as possible. Therefore, he has to enable his client to protect his rights and interests independently, in order to avoid wrong decisions.

Independent accountants and tax agents and tax consulting companies have against arising from their employment liability risks be adequately insured ( §§ 67 , 72 para. 1 StBerG ). The insurance cover must include the tasks of assistance in tax matters named in § 33 StBerG .

The minimum sum insured for the individual insured event must be at least EUR 250,000 ( Section 52 (1) DVStB ). If a maximum annual benefit is agreed for all damage caused in an insurance year, it must amount to at least EUR 1,000,000 ( Section 52 (3 ) DVStB ). In cases in which liability is limited by the General Terms and Conditions of Contract (AAB), the liability amount must correspond to 4 times the statutory minimum insurance amount ( Section 67 a (1) No. 2 StBerG ).

In many cases, the minimum sum insured will not be sufficient and will not correspond to the actual risks. When choosing the sum insured, the structure of the practice, in particular the type, scope and number of orders as well as the number and qualifications of employees, must be taken into account.

The obligation to maintain professional liability insurance is based solely on the order. It therefore also exists if a professional does not work for a certain period of time. Only salaried professionals are exempt from compulsory insurance if they are also insured in the liability insurance of their employer. Failure to maintain a mandatory liability insurance is a mandatory reason for canceling the order.

fee

The fee for tax advice is billed according to the Tax Advisor Remuneration Ordinance (StBVV; up to 2012: Tax Advisor Fee Ordinance).

The basis is usually the object value or the time factor, i.e. H. the remuneration according to an agreed hourly rate. In particular, in the area of ​​tax planning advice and tax law enforcement (tax audits, appeals and legal proceedings before the tax courts), remuneration based on an agreed hourly rate is the rule.

income

According to the statistical reporting system of the Federal Chamber of Tax Advisors, the average annual surplus of tax advisory firms in 2014 was 191,000 euros.

The average values ​​of the annual surplus per law firm owner (according to law firm form) can be read from the following table:

Law firm form Average annual net income per law firm owner (as of 2014)
Sole proprietorship / office community (federal territory) 117,000 euros
Sole proprietorship / office community (West Germany) 122,000 euros
Sole proprietorship / office community (East Germany) 107,000 euros
Tax consulting company (federal territory) 091,000 euros
Tax consulting company (West Germany) 098,000 euros
Tax consulting company (East Germany) 077,000 euros
Law firms (federal territory) 137,000 euros
Law firms (West Germany) 143,000 euros
Law firms (East Germany) 107,000 euros

Professional cooperation

Instead of exercising the profession as an individual, the merger of several tax advisors and the establishment of a corporation (in particular GmbH or stock corporation ) is permitted (tax advisory company). For this, however, the board of directors or management and the majority of shareholders or partners must be tax advisors.

The merger of several tax advisors for the purpose of advice on tax issues can also take the form of a

In this context, tax consultants can also work with so-called societal professions (especially auditors and lawyers). In tax consultancy firms, non-tax consultants may not dominate tax consultants either at the shareholder level or at the management level.

It is disputed whether the cooperation in a legal person constitutes a commercial activity or whether it is still to be regarded as a freelance professional.

In-house tax advisor

Employment in the commercial sector, for example in an industrial company , is compatible with the profession of tax advisor, since the prohibition of the activity as in -house tax advisor by § 58 sentence 2 No. April 8, 2008 (BGBl. I No. 14/08 p. 666) was repealed. According to the judgment of the Federal Fiscal Court of August 9, 2011 (file number VII R 2/11), the legal counsel can freely determine the number and scope of his mandates and may also act as after-work tax advisor.

Differentiation from similar professions

In addition to tax advisors, the following professionals are authorized to provide advice on tax law or to carry out sub-tasks:

Europeanization of professional law

Tax advisors from other EU countries may also advise their clients across borders in Germany, provided this is done on a temporary basis, i.e. without a permanent establishment (regulated in the Professional Qualifications Recognition Directive 2005/36 / EC ). Here, they must occur with their foreign professional title so that both the client and the financial management can see that it does not concern tax advisor qualification under German law. Clients of tax consultants from other EU countries also bear the risk that their consultants may be rejected by the tax authorities due to a lack of knowledge of German tax law. Consultants from other EU member states who are seeking permanent establishment as tax consultants in Germany must pass an aptitude test (Section 37a (2) Tax Consultancy Act), which is a simplified tax consultant examination.

In part, the view is expressed that the professional admission requirements are not compatible with EU law. Other EU member states could demand the opening of the German tax advisory market to their own citizens, even if there are different or no admission requirements in the member states and, of course, different national tax laws apply. The German Chambers of Tax Advisors, which represent the interests of their members and thus also serve the administration of tax law, turn against this. You justify this with the inadequate training of foreign consultants in German tax law.

Bookkeeping and accountant associations in particular are calling for certain activities that are currently reserved for tax advisors to be opened up to accountant professions. From the point of view of German accountants , domestic discrimination arises from the fact that Austrian accountants, with reference to Directive 2005/36 / EC, are allowed to carry out activities in Germany on a temporary basis that German accountants are not allowed to do. National discrimination is permissible under European law.

Other fields of activity of tax consultants

In addition to self-employed and non-self-employed work in the reserved tasks, the tax advisor can agree the following activities with his profession:

Directory of tax advisors

The Federal Chamber of Tax Advisors will keep a list of all tax advisors that will be publicly accessible from January 1, 2017 and that can be accessed online. In addition, the German Association of Tax Consultants offers a tax consultant search service.

Austria

The profession of tax advisor is a freelance profession and is therefore not subject to the provisions of the trade regulations. The professional representation of tax consultants in Austria is the Chamber of Tax Consultants and Auditors - KSW (until December 2017: Chamber of Accountants - KWT). In order to be able to carry out the activity of the tax advisor, a specialist examination is required.

The term chartered accountant includes the following professional groups in Austria :

Until 2005 there was also the designation "sworn auditor "; however, this authorization could no longer be obtained from 1999; the existing auditors were declared auditors by a transitional provision in 2005.

In addition, so-called independent accountants were members of the Chamber of Public Accountants. You practiced an accountancy profession, but were not allowed to use the professional title of accountant . However, the possibility of taking up this profession ended on June 30, 2008. Existing professional qualifications as a self-employed accountant could continue to be exercised, but membership of this group of people in the Chamber of Public Accountants ended unless they were admitted to the tax advisor examination or a professional authorization under the new accounting law (BibuG) after a corresponding transition period.

The rights and obligations of the public accountants are regulated in the Federal Act on Public Accountancy Professions (Wirtschaftstreuhandberufsgesetz - WTBG).

Activities of tax advisors

The Wirtschaftstreuhandberufsgesetz (WTBG) regulates which activities a tax advisor may carry out in the context of his profession and which activities are reserved for tax advisors (§ 3 WTBG). This includes in particular the following activities:

  • Management of accounting and payroll
  • Preparation of annual financial statements
  • Preparation of tax returns
  • Representation in tax and tax criminal proceedings before tax authorities
  • Other representation, especially before social insurance
  • Consulting services
    • business advice
    • Tax advice
    • Consultancy services in connection with corporate accounting and advice on the organization and establishment of the internal control system
    • Renovation advice, preparation of renovation reports, etc.
    • Advice on legal matters insofar as these are directly related to business trustee activities
  • Fiduciary duties
  • Examination tasks (which do not require the issuing of a formal audit opinion )
  • Expert opinion

In addition to the “classic” work of a tax advisor - tax advice and representation and the preparation of annual financial statements and tax declarations - business advice for clients has recently become more and more important.

Accountability of the tax advisor

Tax advisors are obliged to perform the tasks they have assumed

  • conscientious
  • careful
  • independent
  • independently
  • silent

exercise.

As in Germany, employment in another profession (e.g. in an industrial company) is compatible with being a tax advisor. There is only the obligation to report the other activity to the Chamber of Tax Advisors and Auditors , which can prohibit this activity.

Obtaining the professional license

In order to obtain the license to practice as a tax advisor, the Public Accountants Act (WTBG) requires certain requirements. These are:

  1. full capacity to act
  2. special trustworthiness
  3. orderly economic conditions
  4. upright financial loss liability insurance
  5. Professional seat
  6. Previous education and practical, relevant work
  7. positive completion of the corresponding specialist examination

Full ability to act

The ability to act is derived from the provisions of the General Civil Code (ABGB). Only people who have full capacity to act , d. H. be able to authorize and commit themselves through their own actions, may exercise the profession of tax advisor.

Special trustworthiness

Tax advisors have to distinguish themselves through particular trustworthiness. According to the provisions of the Public Accountants Act (WTBG), this does not exist if

  • a final conviction
    • by a court to a prison sentence of more than three months for a criminal offense committed with intent or
    • by a court of a criminal offense committed with intent to gain gain or
    • by a financial criminal authority because of an intentional financial offense,
  • and the conviction or punishment has not yet been discharged.

Orderly economic conditions

Tax advisors must show sound economic circumstances. Such is not the case if the assets are within the last 10 years

  • a bankruptcy or
  • two restructuring proceedings have been initiated or carried out, or
  • an application made to open insolvency proceedings was rejected due to a lack of cost-covering assets AND not all liabilities have now been paid.

Property damage liability insurance

Tax advisors are obliged to take out financial loss liability insurance with an insured sum of at least EUR 72,673 per insured event. Tax consultants who are exclusively employed are exempt from the obligation to take out financial loss liability insurance.

Professional seat

The professional seat is a permanent establishment, which guarantees the fulfillment of the professional requirements of the tax advisor through its personnel, factual and functional equipment.

The registered office must be in an EU or EEA member state and can also be the main residence of the tax advisor. From his professional seat, the tax advisor can work anywhere in Austria.

It is also possible for tax consultants to set up branches in addition to their professional domicile. The management of a branch must be entrusted to a person entitled to practice who is based in the state of the branch, who works full-time in the branch (without any auditor activity on his own account) and who has the appropriate professional authorization (see below) for the activity performed in the branch owns.

Previous education and practical subject-related activity

For admission to the tax advisor examination, a successfully completed subject-related university or technical college degree and 3 years of practical experience as a trainee with a public accountant (tax advisor or auditor) or as an auditor candidate with an auditing association are prerequisites. Alternatively, you can be admitted without a degree after at least 5 years of full-time employment as an accountant. Various specialist activities can be offset against the trainee period or work as an accountant for up to 1½ years or up to 2 years.

Subject examination

The tax advisor examination includes two written exams from the areas of tax law and business administration, each with a working time of seven hours. In addition, there is an oral exam from the areas of quality assurance and professional law, tax law including tax procedure law, accounting, business administration and legal theory.

For the specialist examination for auditors, there are also three four and a half hour exams in the areas of accounting, auditing and legal studies. The oral part is supplemented by the areas of final exams, basics of economics and finance and basics of banking, insurance, securities law and foreign exchange law.

Tax consulting company

In Austria , the profession of tax advisor can also be exercised within the framework of a partnership or corporation , although the Commercial Professional Act (WTBG) imposes certain conditions on exercising the activity within a company . These are

  1. Permitted form of company : Only the following companies are permitted
    1. Open company (OG) (until December 31, 2006 " Open company - OEG")
    2. Limited partnership (KG) (until December 31, 2006 " Kommandit -kaufsgesellschaft - KEG")
    3. Limited Liability Company (GmbH)
    4. Aktiengesellschaft (AG) with registered shares with restricted transferability
  2. A written partnership agreement must be concluded
  3. Partners or shareholders may only be persons entitled to exercise their profession, their spouses and children or other tax trust companies. There are also 'interdisciplinary companies' with accountants (in accordance with Section 71 WTBG), with the accountant being a partner or managing director.
  4. Any members of the supervisory board must be domiciled in an EU or EEA member state and have special trustworthiness and an orderly economic situation.
  5. The company has a pecuniary liability insurance to complete

The management and external representation must be carried out by authorized professionals.

Switzerland

In Switzerland there are no admission restrictions for the profession of tax advisor. The job title in Switzerland is "Trustee". The lack of access restrictions (practically anyone can open a trust office) means that there are colloquially so-called “field, forest and meadow trustees”.

Despite the lack of admission restrictions, there are a number of training courses which conclude with a state examination (the higher technical examination ) and can be regarded as a "seal of quality":

In the field of auditing, however, there is a restriction on admission due to the Code of Obligations, which requires that certain companies and processes be audited by a specially qualified auditor. This requirement is only fulfilled by professionals with the federal diploma as auditor and dipl. Fiduciary experts and tax experts (as well as other professionals) with appropriate specialist practice.

On January 1, 2008, the new Audit Oversight Act came into force, which finally regulates the licensing of auditors and audit firms. The execution is carried out by a state supervisory authority.

As in other countries, a trustee, audited or not, is liable for damage he causes.

literature

  • Detlef J. Brauner: Auditing and tax consulting companies 2008. Science & Practice, 2008, ISBN 3-89673-451-2 .
  • Andrea Lauterbach: Professional target tax advisor, auditor 2011. Professional exams, areas of activity, perspective. Science & Practice, Sternenfels 2010, ISBN 978-3-89673-573-7 .
  • Anja Bierwirth / Heinz Dennenwaldt u. a .: career start tax & WP (=  practical practice ). 1st edition. DSV Studenten Verlag, St. Gallen, Switzerland 1999, ISBN 3-905440-38-5 (distribution: FORUM Verlag, Konstanz).
  • Christoph Goez u. a .: Steuerberater Handbuch 2013 Stotax, 2013, ISBN 978-3-08-374013-1
  • Andreas Heßler, Petra Mosebach: Strategy and Marketing in Web 2.0 - Handbook for Tax Advisors and Auditors. Springer Gabler, Wiesbaden 2013, ISBN 978-3-8349-4061-2 .

Web links

Wiktionary: Steuerberater  - explanations of meanings, word origins, synonyms, translations
Germany
Austria
Switzerland

Individual evidence

  1. ↑ BGH, judgment of March 16, 2011 - StBSt (R) 3/10 (OLG Celle), NStZ 2011, 414, 415
  2. ↑ BGH, judgment of May 12, 2011 - III ZR 107/10, there in particular margin no. 13.
  3. ↑ BGH StbSt (R) 4/95 - March 4, 1996 (OLG Düsseldorf) hrr-strafrecht.de. Retrieved February 17, 2017 .
  4. ↑ BVerfG, June 18, 1980 - 1 BvR 697/77 - accounting privilege; Tax advisory occupation; Unconstitutionality of the accounting privilege. Retrieved February 17, 2017 .
  5. ↑ a b c Simone Rücker: Legal advice: the legal advice system from 1919-1945 and the emergence of the legal advice abuse law of 1935. Mohr Siebeck Verlag, Tübingen 2007, ISBN 978-3-16-149339-3
  6. ↑ RGBl. 1919 No. 242 p. 2013
  7. ↑ Draft law to modernize the taxation process
  8. ↑ RGBl. 1933 No. 49 p. 257
  9. ↑ Ordinance for the implementation of Section 107 a of the Reich Tax Code of January 11, 1936 (RGBl. I p. 11)
  10. ↑ Law for the Prevention of Abuses in the Field of Legal Advice of December 13, 1935 (RGBl. 1935 I p. 1478)
  11. ↑ Ordinance on the implementation of Section 107 of the Reich Tax Code of February 18, 1937 (RGBl. I p. 245)
  12. ^ Decree of the Reich Minister of Finance of February 18, 1937 (RStBl. P. 314)
  13. ^ Decree of the Reich Minister of Finance of February 18, 1941 (RStBl. P. 143)
  14. ↑ Jochen Taupitz: The class rules of the liberal professions: historical development, functions, position in the legal system. de Gruyter, Berlin 1991, ISBN 3-11-012376-2
  15. ↑ Ordinance on the Reich Chamber of Tax Advisors of June 12, 1943 (RGBl. 1943 No. 65 p. 374)
  16. ↑ Law on the legal relationships of tax advisors and tax agents (Tax Advisory Act) of August 16, 1961 (Federal Law Gazette I p. 1301)
  17. ↑ Second law amending the Tax Advisory Act of 11 August 1972 (Federal Law Gazette I p. 1401)
  18. ↑ Practical Instructions for Parties to the Cases before the Court of Justice , accessed May 1, 2018 . In: Official Journal of the European Union . L 31, January 31, 2014, Section I, Item 3.
  19. ↑ Federal Administrative Court: Federal Administrative Court | Decision | BVerwG 10 C 17.14. January 20, 2016, accessed February 16, 2017 .
  20. ↑ Course of the tax advisor training
  21. ↑ Olaf Schlippe: in my mid-twenties and already a tax advisor. NWB Verlag, 2014, accessed on August 16, 2017 .
  22. ↑ Germany's most difficult final test, KarriereSPIEGEL
  23. ↑ Results of the tax exam 2017/2018. Retrieved July 11, 2019 .
  24. ↑ Endurance test for tax advisor karriere.de
  25. ↑ § 36 StBerG
  26. ↑ Tax Advisor Remuneration Ordinance (legal text)
  27. ↑ Average surplus of tax advisory firms in total and by law firm form. In: bundessteuerberaterkammer.de , accessed on May 25, 2018.
  28. ↑ Average surplus per law firm owner in law firms / tax consulting firms according to the type of practice. In: bundessteuerberaterkammer.de , accessed on May 25, 2018.
  29. ↑ Official directory of tax advisors. Retrieved December 19, 2019 .
  30. ^ German Association of Tax Advisors eV -. Retrieved December 19, 2019 .
  31. ↑ Federal Act on the Licensing and Supervision of Auditors (PDF; 525 kB) on admin.ch
  32. ↑ Homepage on revisionsaufsichtsbehoerde.ch