Tax agent

Business assistance in tax matters may only be provided by those who are authorized to do so. For business assistance in tax matters are u. a. authorized:

Tax consultants, tax agents, lawyers, established European lawyers, auditors and sworn auditors, as well as tax consultancy firms, law firms, auditing firms and auditing firms (Section 3 of the Tax Advisory Act).

The profession of tax agent was given up through a reform of the Tax Advisory Act. A new appointment as a tax agent was therefore no longer made on August 12, 1980. The previously appointed tax agents continue to work under their previous designation, but can, under certain conditions, be appointed as a tax advisor .

history

The Reich Tax Code of 1919 regulated the power of representation before the tax authorities for the first time. In 1936, Section 107a of the Reich Tax Code made it possible to appoint “helpers in tax matters”. In West Germany, the Tax Advisory Act of 1961 gave rise to the profession of tax agent. In 1972 he was merged with that of the tax advisor . The last audits for tax agents took place in the early 1980s.

Tax agents can be appointed as tax advisors if they have worked full-time as a tax agent for six years, have successfully participated in a seminar held in front of the responsible association of the professional chambers and can provide evidence of the final examination (Section 157 I StBerG).

Legal situation in the GDR

In the GDR, the “helpers in tax matters” became tax agents in 1990; In 1991 federal German law was adopted.

Web links

W. Fredericia: A new profession was born. Tax advisors and tax agents receive their professional code. In: The time . February 11, 1954, accessed August 3, 2017 .

Individual evidence

↑ Art. 2 § 1 of the law for the prevention of abuses in the field of legal advice of December 13, 1935 ( RGBl. I pp. 1478, 1479 ); Ordinance for the implementation of Section 107a of the Reich Tax Code of January 11, 1936 ( RGBl. I p. 11 ).
↑ Second law amending the Tax Advisory Act of August 11, 1972 ( Federal Law Gazette I p. 1401 ; PDF; 622 kB); on constitutionality BVerfG , decision of February 1, 1973 (1 BvR 430/72), BVerfGE 34, 252.
↑ cf. § 118a StBerG ( 1972 ; PDF; 622 kB) or § 156 StBerG ( 1975 ; PDF; 2.0 MB).
↑ Sections 19, 70 of the Tax Advisory Regulations (StBerO) of June 27, 1990 (Journal of the GDR I of July 27, 1990, special edition No. 1455), which is based on Annex IV of the Treaty on the Creation of a Monetary, Economic and Social Union dated May 18, 1990.
↑ § 40a StBerG, inserted by Annex I, Chapter IV of the Unification Agreement of August 31, 1990; on constitutionality BFH , judgment of October 28, 1997 (VII R 18/97), BStBl. 1997 II p. 835.

[1] Art. 2 § 1 of the law for the prevention of abuses in the field of legal advice of December 13, 1935 ( RGBl. I pp. 1478, 1479 ); Ordinance for the implementation of Section 107a of the Reich Tax Code of January 11, 1936 ( RGBl. I p. 11 ).

[2] Second law amending the Tax Advisory Act of August 11, 1972 ( Federal Law Gazette I p. 1401 ; PDF; 622 kB); on constitutionality BVerfG , decision of February 1, 1973 (1 BvR 430/72), BVerfGE 34, 252.

[3] . § 118a StBerG ( 1972 ; PDF; 622 kB) or § 156 StBerG ( 1975 ; PDF; 2.0 MB).

[stebero19-4] Sections 19, 70 of the Tax Advisory Regulations (StBerO) of June 27, 1990 (Journal of the GDR I of July 27, 1990, special edition No. 1455), which is based on Annex IV of the Treaty on the Creation of a Monetary, Economic and Social Union dated May 18, 1990.

[stberg40-5] § 40a StBerG, inserted by Annex I, Chapter IV of the Unification Agreement of August 31, 1990; on constitutionality BFH , judgment of October 28, 1997 (VII R 18/97), BStBl. 1997 II p. 835.