Specialist Lawyer for Tax Law

Anyone who has acquired and proven special skills and knowledge in a certain field of law may use the term specialist lawyer. Similar to the qualification as a specialist lawyer for criminal law, the requirements consist of a theoretical part and a practical part.

What is a lawyer specializing in Tax Law?

According to § 9 of the FAO (Fachanwaltsordnung) the course for the acquisition of the theoretical special knowledge of a specialist lawyer in tax law covers the following topics:

  1. bookkeeping and accounting including the law of bookkeeping and the annual financial statement,
  2. general tax law including valuation and procedural law,
  3. special tax and duty law in the areas:
    1. income, corporation and trade tax,
    2. sales tax and real estate transfer tax law,
    3. inheritance and gift tax law,
  4. the main features of excise duty, external tax and criminal tax law.

The course for the specialist lawyer for tax law covers 120 time hours, plus some examinations of several hours, which are controlled and evaluated by independent committees of the bar association. In addition to the lessons on tax law, a specialist lawyer for tax law must also complete 40 hours of lessons on bookkeeping and accounting.

The final examination consists of several examinations with a total of at least 15 hours. As a rule, there is also an oral examination in the form of a technical discussion, which is organised by the Bar Association.

In order to prove practical experience, a specialist lawyer for tax law must have handled 50 cases from the various areas of tax law independently and without instructions. At least 10 of them must be legal proceedings (objection or action before the tax court).

A special qualification in criminal tax law is guaranteed by the simultaneous acquisition of the title of specialist lawyer for criminal law as well as certified consultant for criminal tax law.