The profession of tax consultancy in Germany is fundamentally subject to the following professional regulations:
(a) Tax Consultancy Act (StBerG)
(b) Application Decree pertaining to the Tax Consultancy Act (DVStB)
(c) Professional Code of the Federal Chamber of Tax Consultants (BOStB)
(d) Tax Consultants Fees Act (StBGebV)
The current versions of the professional regulatory codes are available to be read at the German Chamber of Public Accountants Berlin, Landesgeschäftsstelle (state office) Berlin.
Certified auditors in Germany are fundamentally subject to the following professional regulations:
(a) Act pertaining to Certified Accountants (WPO)
(b) Professional Code for Certified Accountants
(c) Regulations for quality assurance
(d) Regulations governing use of the official Seal
(e) Auditors’ Professional Liability Regulations
The current versions of the professional regulatory codes are available to be read at the German Chamber of Public Accountants Berlin, Landesgeschäftsstelle (state office) Berlin.
Act pertaining to Certified Accountants (WPO), Professional Code for Certified Accountants and Sworn Auditors (BS WP/vBP) and Tax Consultancy Act (StBerG) – information pertaining hereto and relevant pdf files for downloading are available from the German Chamber of Public Accountants at www.wpk.de (menu: Rechtsvorschriften) as well as at the Federal Chamber of Tax Consultants at www.bstbk.de (menu: Downloads/Berufsrecht).
Responsible for the content of this website according to § 10 subparagraph 3 of the German State:
Annette Goldstein (address see above)