A tax advisor or tax consultant is a person trained in tax law. Some countries require tax advisors to verify the balance sheets of companies above a certain size. Individuals and companies usually require tax advisors to minimize taxation, to write a proper statement of income, to avoid learning the details of tax law in complicated financial situations themselves, or to learn the details of tax law from a professional advisor.
In Austria, Steuerberater is the professional license for tax advisors.
In Germany, Steuerberater is the professional license for tax advisors.
In Italy, tax advisors are called commercialisti, and provide assistance on business management, business law, economics, finance, tax, accounting, commercial, corporate and administrative matters.Dottori commercialisti, who have a degree in economics, and ragionieri commercialisti, who have a diploma from an istituto tecnico economico, were members of two different professional orders, but they were merged together in 2008 and it is now impossible to become a commercialista without a laurea magistrale. Esperti contabili, whose roles are similar to those of a commercialista, must have a laurea, a first cycle degree that is equivalent to a bachelor's degree. According to the Italian law, the following activities are some of the roles of a commercialista:
In Japan, there is a specific license for tax advisors called certified public tax accountant (税理士 zeirishi). In order to obtain this qualification, an individual must pass a special state examination, or already be qualified as an attorney at law or certified public accountant.