Certified Specialist for Tax Law
The attorney, Mr. Leander J. Gast has been a certified specialist for tax law since April 9, 2008.
In Berlin there are a total of 270 admitted certified specialists for tax law, nationally there are 4728. (As of 1.1.2012, source German Federal Bar Association, Bundesrechtsanwaltskammer, BRAK-Mitt. 03/2012).
Requirements for the granting of the certified specialist title is a three-year admission and activity within the preceding six years before application, Sec. 3 Certified Specialist Attorneys Code, Fachanwaltsordnung (FAO).
The acquisition of special theoretical knowledge presupposes as a rule that the applicant has participated in a specific attorney training course preparing him for the specialist certification, which comprises all relevant area of specialization. The total length of the training must at least consist of 120 hours. In the special area of tax law there are, in addition, bookkeeping and accounting: 40 hours, Sec, 4 para.1 Certified Specialist Attorneys Code, FAO.
In this case the applicant must have subjected himself to a minimum of three written examinations from various areas of course training. A performance-assessment must at least take an hour, but is not allowed to go beyond five hours. The total time of the performance-assessment should not be less than fifteen hours, Sec. 4a Certified Specialist Attorneys Code, FAO.
Attorney Gast has passed all performance-assessments for the certified specialist title in tax law with the highest grade of “very good”.
According to Sec. 9 Certified Specialist Attorneys Code, FAO, knowledge is to be proven in the following areas for the certified specialist in tax law:
- Bookkeeping and accounting including bookkeeping law and annual statement of accounts,
- General contributions law including valuation and procedural law,
- Special tax and contributions law in the areas of income, corporate and commercial tax, sales tax, purchase tax on real estate, inheritance and gift tax,
- Criminal tax law as well as basic elements of international tax law including customs law.
The acquisition of special practical experience, according to Sec. 5 para. 1 lit b Certified Specialist Attorneys Code, FAO, presumes that the applicant has worked, within the last three years before applying, has personally worked, free of instruction, as an attorney:
- 50 cases, all in the area named in Sec. 9;
- Herewith, a least five cases all respectively deal with tax models named in Sec. 3 No. 3;
- At least 10 cases must deal with formal legal procedures (public use or legal action procedure);
- In individual cases, the importance, size and difficulty can lead to a different weighting, Sec 5 para. 4 Certified Specialist Attorneys Code, FAO.
Particular theoretical and practical knowledge are to be proven according to Sec. 6.
The committee can use a subject-oriented conversation to test the theoretical or practical experience of the applicant. However, it can abstain from this if its opinion vis-à-vis the board can also be given without a subject-oriented conversation regarding the particular theoretical knowledge or special practical experience according to the overall impression of the certification presented.
Whoever carries the title of certified specialist must annually publish a scholarly work in this area or at least participate in further legal training for attorneys in a teaching or listening capacity. The total length of time of the further legal training must not be less than ten hours. This is to be furnished to the bar association of one’s own accord, Sec. 15 Certified Specialist Attorneys Code, FAO.
Leander J. Gast Attorneys at law
Berlin: Schumannstr. 18 | 10117 Berlin-Mitte | Phone: 030 240 47 66 | Fax: 030 240 476 71
Hamburg - since June 2013: Neuer Wall 10 | Ecke Jungfernstieg | 20354 Hamburg
Fon: 040 822 15 - 31 03 | Fax: 040 822 15 - 34 91