Together – pooling interests
The German Tax Advisers are a cooperation of the German Federal Chamber of Tax Advisers (BStBK) and the German Tax Advisers Association (DStV) to jointly represent the interests of the profession vis-à-vis the European institutions. Together we preserve and promote professional competences and actively shape the future environment of tax advisers in Germany and in Europe.
Together – shaping Europe
The European Union is the source of peace, freedom and prosperity. One of its most important pillars is the European Single Market. Through it, the European institutions also exert great influence on the legislation of tax advisers in Germany. Together, the German Tax Advisers want to help shape the European Union and the European Single Market in accordance with the motto "Unity in Diversity".
Together – using synergies
Cooperation works best in the same place. Therefore, the German Tax Advisers moved into offices at Rue Montoyer 25 in the heart of Brussels' European Quarter in February 2020 in order to connect common professional interests: The European umbrella organisation European Tax Adviser Federation (ETAF) and the Austrian Chamber of Tax Advisers and Auditors (KSW) are also located at Rue Montoyer 25.
German Tax Advisers
Tax advisers in Europe
Tax law and the associated legislative competence lies largely at the exclusive competence of the Member States of the European Union. As a result, tax laws and the administration of tax justice sometimes differ greatly from one Member State to another. These differences are also reflected in the national traditions of professional law and the functions and tasks of tax advisers.
Within the European Commission's Directorate General GROW, this diversity of the profession is unfortunately portrayed as an "obstacle" to the "borderless" provision of tax advising services across Europe. However, harmonisation or even the dismantling of professional rights could only be considered meaningful when the existing national tax law systems, including tax legislation, are also aligned in the European Single Market.
Furthermore, if a harmonisation of the professional law of tax advisers is envisaged, it should aim at increasing the quality of services, improving the protection of European consumers and securing state tax revenues.
Tax advisers in Germany
Tax advisers belong to the group of liberal professions. This means that members of the profession do not exercise a trade under German law and are therefore subject neither to the trade regulations nor to trade tax. The profession of tax adviser is organised in Chambers. Tax advisers are therefore members of their respective Chamber. Voluntary entry in professional associations is possible. In Germany, the profession of tax adviser is legally established as an independent body of the tax administration. For this reason, tax advisers ensure that the legal relations between taxpayers and the tax authorities as well as other bodies of the tax administration are conducted in an orderly manner. Tax advisers are also authorised to conduct proceedings in criminal tax cases or before fiscal courts.
In order to be allowed to work as a tax adviser in Germany, several years of practical experience and the passing of a demanding and comprehensive examination are required. Subsequently, they are appointed as tax advisers by the regional Chambers of tax advisers. Tax advisers are obliged to undergo regular further training. The professional title "tax adviser" is protected by law.
The profession remains attractive and enjoys great popularity. In Germany, there are currently just over 100,000 professionals nationwide. Compared to 2020, the profession has grown by 1.3%. Around 36% of the members of the profession were female in 2020. That is an increase of more than 10 % compared to 2001 (Source: freie-berufe.de).