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When the member of a free occupation designated tax counsel (StB), which advises in according to tax law and economical questions. The authorization for the practise of the profession is bound at certain conditions.
The occupation of the tax counsel is exercised freelance and is not subject therefore not to the regulations of the trade and industrial regulations. In Germany the field of activity and the permission are comprehensively in the tax consulting law and the pertinent implementation regulation regulated. Many advisory activities belong to the tasks of reservation and may be implemented only by certified tax counsels. The agency of the tax counsels in Germany are the tax counsel chambers.
Tax counsels have the task of the assistance in tax affairs, for agency during financialjudicial processes and for consultation in economical questions. The activity can be exercised independently or in the employee relationship.
The tasks of the tax counsel exist mainly in the foresighted consultation for an optimal tax organization, the production of record keeping, end-of-year procedures and tax declarations as well as the following examination of tax assessments and the agency of the mandator in controversies with the tax office and before the revenue court.
In the detail the following tasks for a tax counsel are intended:
The legal advice in other right areas (task of reservation of the attorneys) and the examination of yearly and company conclusions (task of reservation of the chartered accoutants) are illegal.
The fee for the tax consultation is accounted for after the tax counsel fee regulation (StBGebV). Basis is usually the article value or the time factor. For the correctness the tax counsel is responsible to the tax consultation to the mandator opposite and must lock for this an occupation liability insurance.
The tax counsel must of the assistance of expert personnel (tax specialized employee) the activities not completely exercise, but can avail itself. Condition is that the coworkers become active exclusively instruction under the technical supervision and vocational responsibility of the tax counsel.
, That may only exercise the occupation of a tax counsel the tax counsel examination i.S.d. "§ 37 tax consulting law (StBerG) existed or from this examination one released is. After existed examination one can be able to be ordered of the tax counsel chamber as tax counsels. For the order - apart from the existed examination - the personal suitability of the applicant (economical conditions e.g. arranged, no criminal condemnation) and a covering promise of an occupation liability insurance are to be proven. If the occupation is exercised as an employee, the admission is to be proven into the liability insurance of the work giver. The order takes place via handing a document out.
The permission for tax counsel examination can take place in principle in two ways:
The academic way over (specialized) a higher education ("§ 36 exp. 1 StBerG): A condition is the successful conclusion of an economiceconomics or jurisprudential higher education. Afterwards to it a practical activity in the area of the tax law is to be done. The duration of this activity depends on how many terms the average period of study of the higher education locked before amounted to. At at least eight terms two years are necessary, at less than eight terms must three years practical work the study follow. It pay attention that a distinction is not any longer met between university and professional school. It is simply the average period of study of the course of studies decisive. Courses of studies of the vocational academy have one average period of study of less than eight terms. The occupation-practical activity after the conclusion of the study amounts to thereby at least three years.
The occupation-practical way over a commercial professional training ("§ 36 exp. 2 StBerG): After conclusion of commercial training and a ten-year practical activity up that area of the tax right the permission can likewise take place for tax counsel examination. The rule is with it training as/to the tax specialized employee. , That itself this period pay attention reduced to seven years, if the examination is successfully taken to the examined balance accountant or tax specialized landlord.
Finally also officials of the elevated service of the financial administration can become certified the examination. In this case the duration of the practical activity amounts to at least two years after existed career examination.
For the tax counsel examination the Treasuries of the countries are responsible. I.d.R. was transferred the competence however to the regional finance offices as central authorities.
The tax counsel examination is arranged into a written part from three supervision work and into a verbal part. Test areas are after "§ 37 exp. 3 StBerG:
The respective duration of the three supervision work amounts to i.d.R. six time hours. It is held on three following each other days. To the verbal examination, when second part of the tax counsel examination, becomes only certified, whose achievement in the written examination with at least the note 4.5 was evaluated ("§ 25 exp. 2 DVStB). The past test years become approx. 50% of the candidates the verbal examination on the average certified.
The verbal examination consists of one short lecture and six test sections. The duration of the verbal examination amounts to about five hours with four candidates.
After existed examination the order is possible as tax counsels.
Following the order only the independent practise of the profession or the employment is permissible at an independently active tax counsel, a tax counsel partnership, a tax consulting company and/or company of auditors. An employment e.g. in an industrial enterprise is not compatible with the occupation of the tax counsel. As consequence the title must be laid down, the job title tax counsel may not be led until further notice (keyword: Counsel tax counsel).
Instead of the practise of the profession as an individual the union of several tax counsels and the establishment of a finance company are permissible.
The union of several tax counsels for consultation in fiscal questions can in form of one
A union is less frequent and nevertheless permissible as limited partnership or than open commercial company.
Permissible also the consultation is by finance companies in form one
Beside the tax counsels the following occupation members are authorized to the according to tax law consultation and/or execution by subtasks:
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