OCTOBER 2013
Focus on Germany
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are being implemented. In the long run it is planned to retransfer the findings acquired by the administration to the tax payer in xbrl-format.
Furthermore, changes in the risk management of the authority have an effect on the profession’s daily work. On the one hand tax audits shall be performed more promptly. On the other hand taxpayers and tax declarations are classified by mathematical-statistical methods. These affect the intensity of examination by the fiscal authority.
tax regulation is under the spotlight in many countries as numerous governments contend with large deficits. How could tax legislation be altered for the better in your opinion?
Up-to-date estimates of the German tax revenues illustrate that again they have risen considerably in the first half of 2013. This growth is mainly caused by an above-average amount of payroll-taxes. With regard to this tax the government does not only benefit from the situation on the labour- market but also from a hidden tax increase caused by the bracket creep by inflation. That’s why the DStV champions decidedly for a constant regulatory framework as a basis for wealth and further development.
With respect to tax legislation some elements are keystones of a predictable fiscal policy and therefore the foundation of economic activities, such as taxation based on economic capacity and abstaining from laws that retrospectively impose financial burdens. The necessary planning reliability for the taxpayers can only be achieved through this. An impact assessment by the National Regulatory Control Council and a systematic legislation controlling are – in the view of the DStV – most desirable to get closer to this goal in the future.
Likewise, the increasing complexity must be curbed. Actions with respect to this topic could be realized through an extensive harmonization of payroll-taxes and social contributions.
dStv ‘co-ordinates members’ interests and
opinions in questions regarding professional policies and promotes them on national, European and international level’, how does it do this?
The DStV with its 15 member organizations represents the interest of about 35,000 tax advisers. Naturally, the primary goal is establishing or rather perpetuating advantageous basic conditions for the profession. Since the profession also sees itself as the expert in tax law, the DStV also participates in the development of tax legislation. In the interests of our clients, which are mostly individuals and small and medium enterprises, we try to prevent excessive and bureaucratic tax regulations and speak up for reasonable and feasible accounting rules. The internal organization of the DStV and its expert groups
pursue these goals both on national and international level. On the one hand this regards the technical and practical work, which covers the area of tax laws and accounting rules and on the other hand it comprises the representation of interests, which includes laws governing the profession and public relations.
Working teams and committees made up of experts for the topics in question are responsible for the formation of opinions. The contact persons for the national legislative process and lobbying are numerous but can be classified into two groups: On the one hand there are associations and organizations with which we maintain an active cooperation: exchanging of views and information as well as drafting joint statements and petitions. On the other hand governmental institutions have to be named. We are often asked to get involved in the legislative process by governmental bodies such as the Bundesrat and Bundestag as well as the Ministries of Finance, Economy and Justice. With regard to questions of deregulation and impact assessment of tax laws we are also heard by the National Regulatory Control Council.
On the European scale lobbying is done by means of statements directed at the committees of the European Parliament and the Commission as well as by participating in workshops and the institutions’ working groups.
The DStV is also a member of European umbrella organizations that due to a greater number of professionals represented can exert a stronger influence on the process of decision-making. The Confédération Fiscale Européenne (CFE) is concerned with matters of
taxation and
professional affairs law. The European Federation of Accountants and Auditors (EFAA) represents interests with regards to accounting and auditing.
Whilst tax laws and laws governing the profession are strongly influenced by European views, the international impact is quite low. Accounting and auditing on the contrary already apply international standards like the International Accounting Standards and the International Standards on Auditing on a day- to-day basis. The EFAA is a contact with growing influence in the standard setting process of the IASB and the IFAC, especially in the matters of small and medium enterprises and practices.
What is your overriding aim as cEo of dStv?
The overriding goal of my work is providing a framework which enables tax advisers to work professionally and efficiently and to back them in regulation matters. Furthermore, it is important for our profession to generate an added value for the clients. The mainly small and medium-sized clients of our members shall be able to focus on their daily business in order to cope with their enormous part in the German economy. Therefore it is a special request of mine to strive for SME-friendly and efficient rules in all areas that tax advisers are concerned with, such as tax, accounting and advisory services.
Is there anything else you would like to add?
Tax advisers as well as other members of the so-called liberal professions, like auditors, lawyers, engineers, architects and the medical professions, face a wide range of challenges - both in matters of (European) law and in the actual state of affairs. Examples are the recruiting of young professionals in an aging society and the “war for talents”. Especially the liberal professions with their high cognitive requirements are dependent on the best minds. International and inter- professional cooperations might be helpful to counter those challenges and to ensure the quality of these individual and highly personal services in the future. LM
Contact Details: RA / FAStR Prof. Dr. Axel Pestke
Deutscher Steuerberaterverband e.V. Littenstraße 10 10179 Berlin
Telefon: + 49 30 / 2 78 76 - 340 Telefax: + 49 30 / 2 78 76 - 798 Email:
pestke@dstv.de
www.lawyer-monthly.com
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