Tax Advisory Act
| Basic data | |
|---|---|
| Title: | Tax Advisory Act |
| Abbreviation: | StBerG |
| Type: | Federal law |
| Scope: | Federal Republic of Germany |
| Legal matter: | Tax law , administration of justice |
| References : | 610-10 |
| Original version from: | August 16, 1961 ( BGBl. I p. 1301 ) |
| Entry into force on: | November 1, 1961 |
| New announcement from: | November 4, 1975 ( BGBl. I p. 2735 ) |
| Last change by: |
Art. 3 G of June 19, 2020 ( Federal Law Gazette I pp. 1403, 1404 ) |
| Effective date of the last change: |
July 30, 2020 (Art. 7 G of June 19, 2020) |
| GESTA : | E033 |
| Weblink: | Text of the law |
| Please note the note on the applicable legal version. | |
The Tax Advisory Act (StBerG) regulates the remunerated (but also part-time or free) assistance (i.e. advice and representation) in tax matters by tax advisors , tax agents , lawyers , established European lawyers, auditors and sworn accountants as well as authorized companies, i.e. H. Partnership companies whose partners without exception meet one of the aforementioned professional characteristics as well as law firms, tax consultancy companies, auditing companies and wage tax aid associations in Germany .
Content of the law
The law regulates in particular:
- Restrictions on the group of persons authorized to provide business assistance in tax matters
- List of prerequisites for professional admission and professional practice
- Approval of the special forms of income tax aid association and tax consulting company
- Establishing certain rights and professional obligations of the consultant
- Standardization of professional jurisdiction
- Standardization of the legal position of tax advisors as an independent body responsible for the administration of tax law
A self-imposed professional code (BOStB) for tax consultants and tax agents , which regulates questions of doubt and interpretation and also defines the principles of professional ethics , is also decisive for the tax consultant profession .
Current legislative changes
In August 2006, the Federal Ministry of Finance presented the draft bill of an eighth law to amend the Tax Advisory Act. The aim was to liberalize the professional law of tax advisors. Since the legislative process had stalled due to differing views on the planned expansion of powers for non-tax advisors, the Federal Council introduced a largely identical legislative proposal in autumn 2007 on the initiative of Bavaria, but without the relevant expansions of powers. The draft of the federal government passed on September 19, 2007 no longer provided for these powers to be extended. The Bundestag passed the Federal Government's draft law in the amended version of the Finance Committee on January 24, 2008. It was adopted by the Federal Council on February 15, 2008. On April 11, 2008, the eighth law to amend the Tax Advisory Act of April 8, 2008 was passed in Federal Law Gazette announced. The law came into effect the day after it was promulgated. The amendment established in § 58 sentence 2 no. 5 StBerG for accountants the opportunity as general counsel to act -Steuerberater and work in the office community with other members of the liberal professions or income tax assistance associations and the legal form of & GmbH Co. KG to occur.
Sources and individual references
- ↑ Professional regulations ( Memento of the original of December 10, 2006 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. the Federal Chamber of Tax Advisors
- ↑ Materials on the Internet [ http://rsw.beck.de/rsw/shop/default.asp?docid=189883
- ↑ Aim of the amending law [1]
- ↑ Plenary minutes of the 139th session of the Bundestag on January 24, 2008 (excerpt) [2] ( page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice.
- ↑ Bundesratsdrucksache 57/08 ( PDF ( page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. )
- ↑ BGBl. 2008 I p. 666
- ↑ Press release of the information service mediafon of the union ver.di [3]
Web links
- Text of the law
- Professional Code of the Federal Chamber of Tax Advisors (PDF file; 120 kB)
