Ina Reese Tax & Legal Practice – Flensburg | Harrislee

Tax adviser or specialist solicitor in tax law

Law & Taxation Reese Flensburg
23.10.2026
General information
A solicitor is more expensive, direct comparison, the right choice, Explained in simple terms, Who understands?, explained in a way that is easy to understand

Tax adviser or specialist solicitor in tax law

Tax adviser or specialist solicitor in tax law: what is the difference?

Anyone with a question about tax tends to think of a tax adviser first. What is less well known is that a Tax solicitor has the same powers. He is authorised to prepare tax returns, keep the accounts, lodge appeals and represent you before the tax court. The only restriction is that he may not use the professional title „tax adviser“ unless he has been appointed as a tax adviser himself.

The specialist solicitor in tax law is one step further. He has demonstrated his specialist knowledge and experience in tax law to the Bar Association. Furthermore, as a solicitor, he is permitted to do things that a tax adviser is not: provide comprehensive legal advice, draft contracts and defend you in criminal tax proceedings without restriction.

In this article, we explain – without using technical jargon – what distinguishes the two professions, who is authorised to do what, and in which situations you’re better off with one or the other. At the end, you’ll find answers to frequently asked questions.

In a nutshell: In tax matters, a specialist solicitor in tax law is authorised to do everything that a tax adviser is authorised to do. In addition, they provide legal advice beyond the scope of tax law and offer unrestricted defence in criminal proceedings. In practice, the tax adviser is usually the first point of contact for day-to-day tax matters, such as bookkeeping, payroll, annual accounts and tax returns. If there is a dispute with the tax authorities, if legal proceedings are imminent, or if there is an allegation of tax evasion, there is a strong case for consulting a specialist tax lawyer.

What does a tax adviser do?

Tax advisers constitute a distinct liberal profession with its own legislation, the Tax Advisers Act (StBerG), and its own professional body. There are around 89,500 tax advisers nationwide (as at 1 January 2026, BStBK Employment Statistics). Its core business is providing ongoing tax advice to private individuals and businesses.

Typical tasks

Financial Accounting and Payroll
Annual accounts and balance sheet
Tax returns, such as income tax, VAT, business tax and corporation tax
Reviewing tax assessment notices and lodging an appeal in the event of errors
tax planning, for example before making an investment or when choosing a legal form
Support during a tax audit

This collaboration often lasts for years. A trades business submits its receipts each month; the firm enters the transactions into the accounts, declares VAT and prepares the annual accounts at the end of the year. As a result, the tax adviser usually has a very detailed understanding of the client’s figures.

The path to a career

Anyone wishing to become a tax adviser must pass the state tax adviser examination. As a rule, admission is granted to those who have completed a degree in economics or law and have subsequently gained two to three years’ practical experience in the field of taxation. Without a degree, the route involves commercial training and significantly more years of professional experience (Section 36 of the Act on Tax Advisers (StBerG)). The examination itself consists of several written papers and an oral examination.

Where the boundaries lie

Tax advisers are tax specialists, not for the law In general. They may only provide general legal advice, for example on an employment contract or a partnership agreement, in so far as this forms part of their tax consultancy work as an ancillary service (Section 5 of the RDG). A second restriction concerns criminal tax law. A tax adviser may only act as the sole defence counsel as long as the tax authority is conducting the criminal proceedings independently. If the case is taken over by the public prosecutor’s office or goes to court, he may, in principle, only act as defence counsel jointly with a solicitor; he may act alone only if the court expressly permits him to do so (Section 392 of the German Fiscal Code (AO)).

What does a specialist solicitor in tax law do?

A specialist solicitor in tax law is, first and foremost, a solicitor: a law degree, two state examinations, and admission to the Bar. The Bar only awards the title of „specialist solicitor“ once the solicitor has demonstrated that they possess significantly greater knowledge and experience in tax law than a solicitor without this specialism. As at 1 January 2026, there were 4,584 specialist solicitors in tax law in Germany (BRAK).

What the title implies

The rules are set out in the Regulations on Specialist Lawyers (FAO):

at least three years’ registration and practice as a solicitor within the last six years
a specialist solicitor training course comprising at least 120 hours, plus an additional 40 hours of bookkeeping and accounting in tax law, with written assessments
at least 50 tax cases handled personally, of which at least 10 were appeal or legal proceedings
thereafter, at least 15 hours of continuing professional development each year; otherwise, the title may be withdrawn

So the title is not a label that one gives oneself. It is based on the Regulations Governing Specialist Lawyers and Section 43c of the BRAO, which also governs revocation in the event of a failure to undertake further training. The term „tax lawyer“, on the other hand, is not protected; it does not indicate any certified qualification.

Typical tasks

A specialist solicitor in tax law works primarily in areas where tax and law intersect or where disputes arise:

Appeals against tax assessment notices and legal proceedings before the Tax Court
Proceedings before the Federal Fiscal Court
Criminal Tax Law: Voluntary disclosure, defence in tax evasion cases, support during searches
Liability, for example where the tax authorities hold a managing director of a GmbH personally liable for the company’s taxes
Contracts and restructuring measures where tax implications must be taken into account, for example in company law or in relation to severance payments

The same powers as a tax adviser, but a different title

The Tax Consultancy Act treats solicitors and tax advisers equally in tax matters: both are permitted to provide unrestricted assistance in tax matters (Section 3 of the Tax Advisers Act (StBerG)). A specialist solicitor in tax law is therefore authorised to prepare tax returns, keep the accounts, draw up annual accounts and assist you during a tax audit.

Nevertheless, he is not permitted to use the title „tax adviser“. This title is protected by law (Section 43(4) of the Tax Advisers Act (StBerG)) and is only available to individuals who have been appointed as tax advisers, usually after passing the tax adviser examination. In practice, many specialist solicitors focus on advisory work, structuring arrangements and litigation, leaving day-to-day business to the tax adviser. However, it is not ruled out.

What else a specialist solicitor is permitted to do

As a solicitor, he is not restricted to tax law. He is authorised to advise on all legal matters, draft contracts, represent you in civil and criminal courts, and act as your sole defence counsel at every stage of criminal tax proceedings. This makes a real difference, particularly when a tax issue is linked to a contract, a liability issue or a criminal charge.

Who is allowed to do what? A direct comparison

In tax matters, both professions have the same powers: preparing tax returns, bookkeeping, lodging appeals and bringing proceedings before the tax courts. A specialist solicitor, however, has additional powers, namely in criminal proceedings and in any cases where other legal issues play a role alongside tax matters. They do not, however, use the title „tax adviser“.

	Tax adviser	Specialist solicitor in tax law
Training	Degree (in economics or law) or vocational training, professional experience, tax adviser qualification	Law degree, two state examinations, admission to the bar, specialist solicitor training course and proof of case experience
A focus in everyday life	Accounting, payroll, annual accounts, tax returns, day-to-day planning	Disputes with the tax authorities, legal proceedings, criminal tax law, tax-related contracts
Tax returns and bookkeeping	yes	Yes, less common in practice
Appeal to the tax office	yes	yes
Finance Court and Federal Finance Court	yes	yes
Defence in criminal tax proceedings	only whilst the tax authority is conducting the proceedings on its own; thereafter, in principle, only in conjunction with a solicitor	without restriction
Legal advice outside the field of tax law	only as an ancillary service	yes
Remuneration	Tax Adviser Remuneration Regulations (StBVV) or agreement	The Lawyers’ Fees Act (RVG); for tax returns, the StBVV also applies; or by agreement
Supervision	Chamber of Tax Advisers	Bar Association
Further training	general obligation	at least 15 hours per year, with proof
Job title: „Tax Adviser“	yes	No, unless you are acting on your own behalf as a tax adviser

Both professions are subject to a duty of confidentiality and must hold professional indemnity insurance. You may represent yourself before the Finance Court, but before the Federal Finance Court you will need an authorised representative; this may be a tax adviser or a solicitor (Section 62 of the Fiscal Court Act (FGO)). Legal basis for the table: Section 3 of the Tax Advisers Act (StBerG), Section 43 of the Tax Advisers Act (StBerG), Section 392 of the German Fiscal Code (AO), Section 5 of the RDG, Section 35 of the RVG, Section 40 of the StBVV.

When is a tax adviser the right choice?

Whenever it comes to regular, routine work on your taxes and no conflict is foreseeable. Typical cases:

You’re setting up a business and need someone to handle the bookkeeping, payroll and advance VAT returns.
You don’t want to complete your annual income tax return yourself, perhaps because you have rental income, investment income or a solar panel system to take into account.
Your company needs annual accounts for the bank or the Companies Register.
A tax assessment differs from your tax return and you would like to find out whether it is worth lodging an appeal.
The tax office has announced a tax audit, and there is no indication of any criminal allegations.

In all these cases, what matters most is that someone is familiar with your figures, keeps track of deadlines and provides you with ongoing tax advice. That is the strength of a tax adviser.

When do you need a specialist solicitor in tax law?

As soon as a tax matter turns into a legal dispute or a criminal charge is brought. This is less about figures and more about procedures, deadlines, evidence and your rights.

Dispute with the tax office

Your appeal has been rejected and you are considering taking the matter to the tax court. A specialist solicitor will assess the prospects of success, draft the claim and represent you at the hearing. The time limit for bringing a claim is one month from the date of notification of the appeal decision (Section 47 of the Fiscal Court Act (FGO)); so there isn’t much time to change consultants.

Suspected tax evasion

The tax audit is suspended because the auditor suspects a criminal offence. Or you may receive a letter from the Department for Fines and Criminal Matters. From that moment on, you should not provide any further information until a defence lawyer has reviewed the case file. A specialist solicitor in tax law is authorised to defend you alone at every stage of the proceedings, including before the criminal court.

One point is often overlooked: if your previous tax adviser prepared the tax returns in question themselves, they may be called as a witness during the proceedings. In such cases, an independent defence provided by an external party is usually the better solution.

Voluntary disclosure

Anyone who has previously failed to declare income and wishes to rectify this may, under certain conditions, avoid penalty by making a voluntary disclosure (Section 371 of the German Fiscal Code (AO)). The requirements are strict: it must be complete in respect of the relevant type of tax and must be submitted in good time – for example, before an audit is announced or the offence is discovered. An incomplete voluntary disclosure does not, as a rule, offer protection. Where the amount of tax evaded per offence is 25,000 euros or more, the authorities will only refrain from criminal prosecution in return for an additional financial payment (Section 398a of the German Fiscal Code (AO)). This requires a combination of tax calculations and safeguards under criminal law.

Personal liability

If the tax office holds you, as the managing director, personally liable for your limited liability company’s tax debts (Section 69 of the German Fiscal Code (AO)), this concerns liability law, not accountancy. The situation is similar if you wish to allege that your own tax adviser has made an error in their advice and would like to have a claim for damages assessed.

Contracts with tax implications

When incorporating or restructuring a company, drawing up a managing director’s contract or negotiating a severance payment under employment law, the wording of the contract and the tax liability are closely linked. A solicitor with expertise in tax matters can structure both aspects simultaneously.

Is a solicitor more expensive than a tax adviser?

Not automatically. Both professions largely apply the same rules when charging for the same work. The Tax Advisers’ Remuneration Regulations (StBVV) apply to tax returns and bookkeeping, including for solicitors (Section 35 of the RVG). Conversely, for appeal proceedings, proceedings before the tax court and criminal proceedings, the Lawyers’ Fees Act (RVG) applies; this also applies to tax advisers (Section 40 of the StBVV, Section 45 of the StBVV).

Statutory fees are usually based on the value of the matter in dispute, i.e. the amount of tax at issue. Furthermore, practitioners in both professions are permitted to agree on individual remuneration; in criminal tax law, hourly rates or flat fees are frequently agreed. Price differences therefore tend to arise from the amount of work involved and the terms of the agreement rather than from the professional title.

Our advice: Before instructing a firm, ask how they charge and what the approximate cost is likely to be. A reputable law firm will answer this question openly.

Both in one person: solicitor and tax adviser

The question „Tax adviser or specialist solicitor?“ does not arise if a person holds both qualifications. Ina Reese has been a solicitor since 1993, a specialist solicitor in tax law since 1997, and is also a tax adviser. She has been running her own practice in Flensburg since 2000.

For our clients, this means three things in particular:

There is no disconnect between day-to-day business and the dispute. Anyone who has us prepare their tax return and subsequently encounters problems with the tax office will not need to look for a new firm or train anyone new. Appeals, legal action and, if necessary, defence are all handled by a single firm.
No restrictions in criminal tax proceedings. As a solicitor, Ina Reese is authorised to act as sole defence counsel at every stage of the proceedings, without the need for a second legal adviser to be involved.
A holistic approach to law and tax. Whether it is a partnership agreement, a company reorganisation, an employment contract or a severance payment, we work with you to review the legal structure and its tax implications.

You can find out more about our services on the Tax Advice and Tax Law & Criminal Tax Law pages.

Specialist Solicitor in Tax Law FAQ: Frequently Asked Questions

In summary

Whether you need a tax adviser or a specialist tax lawyer depends less on the subject of „tax“ than on whether the matter concerns ongoing support or a dispute. If you are unsure which category your matter falls into, please do get in touch.

Would you like to know whether your case is best dealt with by a tax adviser or a solicitor? In an initial consultation lasting around 15 minutes, we’ll clarify what the issue is and how we can help you.

Arrange an initial consultation now