I. Lawyers (Federal Republic of Germany)
All lawyers are licensed to practice in Germany and belong to the Frankfurt am Main Law Society (Rechtsanwaltskammer), Bockenheimer Anlage 36, 60322 Frankfurt a. M., Germany or the Dresden Law Society, Glacisstrasse 6, 01099 Dresden, Germany (for lawyers Fijas-Seger, Kuprat and Müller), which also function as the competent regulatory bodies.
The following fee schedules and professional codes shall apply:
German Federal Lawyers’ Act (Bundesrechtsanwaltsordnung or BRAO)
Rules of Professional Conduct for Lawyers (Berufsordnung für Rechtsanwälte or BORA)
Code for Specialist Lawyers (Fachanwaltsordnung or FaO)
Law on the Remuneration of Lawyers (Rechtsanwaltsvergütungsgesetz or RVG)
Code of Conduct for European Lawyers (Standesregelung der Rechtsanwälte in der Europäischen Gemeinschaft)
For a full copy of these legislative texts (including English translations in some cases), go to www.brak.de and click on “Berufsrecht”.
II. Tax Advisors
All tax advisors are licensed to practice in Germany and belong to the Hessian Chamber of Tax Advisors (Steuerberaterkammer Hessen), Gutleutstrasse 175, 60327 Frankfurt a. M., Germany, or the Saxon Chamber of Tax Advisors (Steuerberaterkammer Sachsen), Emil-Fuchs-Strasse 2, 04105 Leipzig, Germany (for tax advisors Hüttl and Kästner), which also function as the competent regulatory bodies.
The following fee schedules and professional codes shall apply:
German Tax Advisory Act (Steuerberatungsgesetz or StBerG)
Fee Schedule for Tax Advisors, Fiscal Agents and Tax Advisory Firms (Steuerberatervergütungsverordnung - StBVV)
Professional Code of Conduct for Tax Advisors (Berufsordnung der Bundessteuerberaterkammer or BOStB)
Regulation of the Implementation of the statutory provisions for Tax Advisors, Fiscal Agents and Tax Advisory Firms (Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften or DVStB)
For a full copy of these legislative texts (in German), go to www.bstbk.de and click on “Der Steuerberater” -> “Berufsrecht”.
III. Public Auditors
All public auditors are licensed to practice in Germany and belong to the German Chamber of Public Auditors (Wirtschaftsprüferkammer or WPK), Rauchstrasse 26, 10787 Berlin, Germany, which also functions as the competent regulatory body.
The following professional codes apply:
- Act on the Code of Professional Practice for German Public Auditors (Wirtschaftsprüferordnung or WPO)
- Professional Charter on the Rights and Responsibilities of Wirtschaftsprüfer (Public Auditors) / vereidigte Buchprüfer (Sworn Auditors) in Germany (Berufssatzung WP/vBP)
- Regulation on the Examination of German Public Auditors (Wirtschaftsprüferprüfungsverordnung or WiPrPrüfV)
- Statute for Quality Control for German Public Auditors (Satzung für Qualitätskontrolle)
- Regulation on Indemnity Insurance for German Public Auditors and Sworn Auditors (Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung or WPBHV)
For a full copy of these legislative texts (in German), go to www.wpk.de and click on “WPK” -> “Rechtsvorschriften”.
III. Notary Public
The notary public has been appointed in Germny and carie the job title "Rechtsanwalt und Notar". Competent regulating authorities as stated in § 5 Abs. 1 Nr. 3 TMG are:
- Der Präsident des Landgerichts Darmstadt Mathildenplatz 13, 64283 Darmstadt, Germany
- Der Präsident des Oberlandesgerichts Frankfurt am Main, Zeil 42 60313 Frankfurt am Main, Germany
- die Landesjustizverwaltung des Landes Hessen - Hessisches Ministerium der Justiz -, Luisenstraße 13 65185 Wiesbaden, Germany
Competent regulatory body is Notarkammer Frankfurt am Main, Bockenheimer Anlage 36, 60322 Frankfurt am Main, Germany.
The following professional codes apply:
- Bundesnotarordnung (BNotO)
- Beurkundungsgesetz (BeurkG)
- Berufsrechtsrichtlinien der Notarkammer Frankfurt am Main
- Dienstordnung für Notarinnen und Notare (DONot)
- Verordnung zur Ausführung der Bundesnotarordnung
- Gerichts- und Notarkostengesetz (GNotKG)
For a full copy of these legislative texts (in German), visit: https://www.bnotk.de/Notar/Berufsrecht/ .
