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StBerG Steuerberatungsgesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Recht der juristischen Berufe
Zur geschäftsmäßigen Hilfeleistung in Steuersachen sind befugt:
- 1.
- Steuerberater, Steuerbevollmächtigte, Rechtsanwälte, niedergelassene europäische Rechtsanwälte, Wirtschaftsprüfer und vereidigte Buchprüfer,
- 2.
- Berufsausübungsgesellschaften nach den §§ 49 und 50 und im Sinne der Bundesrechtsanwaltsordnung,
- 3.
- Gesellschaften nach § 44b Absatz 1 der Wirtschaftsprüferordnung, deren Gesellschafter oder Partner ausschließlich Wirtschaftsprüfer oder vereidigte Buchprüfer sind, sowie Wirtschaftsprüfungsgesellschaften und Buchprüfungsgesellschaften.
- 4.
- (weggefallen)