BStBK is the umbrella organisation of the 21 local chambers and legally represents the entire profession at national and international level. In Germany, it deals with the interests of the individual tax advisers within the framework of self-regulation.
BStBK further participates in the drafting of laws of the profession and in consultations on tax laws and laws in all other legislative areas of the profession. With regard to tax law and all other legislative areas relating to the exercising of the profession, such as commercial law, company law, insolvency law and the law on social insurance contributions, BStBK either takes the initiative itself or issues opinions on draft laws, regulations and guidelines if asked to do so. BStBK also supports tax advisers, particularly by promoting further professional training.
In Germany, about 100,000 tax advisers and groupings of tax advisers (Steuerberater, Steuerbevollmächtigte and Steuerberatungsgesellschaften) represent the interests of their clients. They exercise their profession independently, responsibly and conscientiously.
The profession in Germany is governed by statutory regulations. Therefore, German tax advisers are obliged to the law on tax advisers and the code of conduct of the profession.