Tax lawyer or accountant? Which one?
Tax lawyer or accountant: who chooses for tax advice?
When it comes to obtaining tax advice, many taxpayers and business leaders ask about the most relevant professional to consult. Should we contact an accountant or a tax lawyer to get the best tax advice?
These two professions, although complementary, respond to different logics, training and legal frameworks. It is therefore essential to understand their respective roles in order to make an informed choice in tax advice.
Taxist or tax lawyer: what differences?
In the area of taxation, tax and tax lawyers are often used interchangeably. Yet they do not cover the same professional reality.
What is a taxer?
A tax practitioner is a tax professional, without necessarily being a lawyer. He usually holds a university degree in taxation and is usually employed in a company, firm or administration.
Depending on his level of training and experience, he may hold more or less strategic positions. However:
- it cannot engage in independent tax advisory activities with external clients;
- he is entitled to advise only his employer;
- As an employee, he does not enjoy the independence attached to regulated professions such as lawyers.
What is a tax lawyer?
The tax lawyer is a tax law professional. He is a specialized lawyer who must:
- holds a degree in law (at least a Master's degree 1 or equivalent);
- have undergone specific vocational training leading to the completion of the Certificate of Aptitude to the Profession of Advocate (CAPA);
- hold the Certificate of Specialisation in Tax Law issued by the National Bar Council (CNB);
- be registered in the Table of the Bar Association.
The tax lawyer operates independently, in accordance with the ethical rules of the profession of lawyer. It has the power to advise, assist and represent its clients in tax matters, including through controls or litigation with the tax administration.
Accountant or accountant: what distinction?
In accounting, there is also frequent confusion between the concepts of accountant and accountant.
The accounting officer
The accounting officer is a professional responsible for keeping and monitoring accounts. Its level of training may vary from Bac +2 to Bac +5, depending on the position held.
He usually exercises:
- within a company;
- or in an administration.
An accountant who is not an accountant is necessarily salaried and can only keep the accounts for the structure which employs him.
The accountant
The accountant is a regulated professional who holds:
- Higher Diploma in Accounting and Management (DSCG – Bac +5);
- and DEC.
He is an independent professional and must be registered in the Chart of the Order of Accountants. Its main task is accounting, auditing, balance sheet preparation and accounting support for enterprises.
Tax lawyer or accountant: who chooses for tax advice?
The choice of tax lawyer for the tax board
In the case of tax advice, recourse to a tax lawyer is required in most cases. Thanks to his in-depth legal training and his specialization in tax law, the tax lawyer provides:
- a high level of expertise in tax law;
- a capacity to analyse texts, jurisprudence and administrative doctrine;
- the ability to assist and represent its clients in the face of tax administration.
The tax lawyer is the only professional who can directly and exclusively carry out an independent tax advisory activity, particularly for complex or high-level issues.
The complementary role of the accountant
The main activity of the accountant is still focused on accounting. Although he may address certain tax issues, these are generally ancillary to his primary accounting mission.
The accountant may only carry out a tax advisory activity in an ancillary capacity when he or she is responsible for keeping or supervising the accounts. For complex tax cases, accountants often work in collaboration with tax lawyers, each involved in their area of expertise.
Conclusion: a choice guided by the nature of the tax need
The choice between accountant and tax lawyer depends primarily on the nature of your problem:
- for accounting and current tax obligations related to accounting, the accountant is the natural contact;
- For strategic tax advice, optimization, controls or tax litigation, the tax lawyer is the most qualified professional.
These two professions are complementary, but in terms of tax advice itself, the tax lawyer remains the reference.
