The services of a tax advisor are usually retained in order to minimize taxation while remaining compliant with the law in complicated financial situations.
All three aforementioned professions have unlimited representation rights, including representing clients in front of German tax courts (Finanzgerichte).
In order to obtain this qualification, an individual must pass a special state examination, or already be qualified as an attorney at law or certified public accountant.
These were prepared for the assistance of members of the various associations both generally in dealing with clients and the tax authorities and specifically in relation to irregularities and errors.
[11][12] In addition, any of these three types of professionals may choose to become an Enrolled Agent (EA) by successfully passing an exam administered by the Internal Revenue Service.
As of 2022, there were 82,370 professional tax return preparers in the United States with a median annual salary of $55,840.
[11][12][10] Generally, to obtain licensure, they must hold a Bachelor's degree in accounting, pass a written exam, and undergo a minimum period of work under the supervision of a CPA.