Tax consulting is in the commercial assistance in tax matters Is regulated in § No StBerGThe provisions of the tax consultancy act constitutes a state restriction on the freedom to choose an occupation (art, Para. of the basic law), similarly to the Master constraint in the craft This restriction of the occupational freedom of the legislator is justified by the protection of an important community good, and the securing of tax revenue. The need for such state intervention is within In Europe, differently evaluated, and occasionally provides material for discussion in the legislative process, which is focused by the chambers of tax consultants and the professional associations of accountants on the other side.
