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In Germany, does a "compulsory malpractice insurance" exists for tax advisors to protect their clients from financial ramifications in case of mistakes? In many European countries such compulsory professional insurances exist (for lawyers, accountants, medical doctors, etc.). Is this the case in Germany as well?

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Yes, the need for a compulsory malpractice insurance is defined in § 25 (2) StBerG, that is quoted below.


Steuerberatungsgesetz (StBerG)
§ 25 Haftungsausschluß, Haftpflichtversicherung
(1) Bei der Hilfeleistung in Steuersachen im Rahmen der Befugnis nach § 4 Nr. 11 für die Mitglieder kann die Haftung des Vereins für das Verschulden seiner Organe und Angestellten nicht ausgeschlossen werden.
(2) Die Lohnsteuerhilfevereine müssen gegen die sich aus der Hilfeleistung in Steuersachen im Rahmen der Befugnis nach § 4 Nr. 11 ergebenden Haftpflichtgefahren angemessen versichert sein. Zuständige Stelle im Sinne des § 117 Abs. 2 des Versicherungsvertragsgesetzes ist die Aufsichtsbehörde.
(3) (weggefallen)

Tax Advisory Act (StBerG)
§ 25 Disclaimer, liability insurance
(1) The liability of the association for the fault of its organs and employees can not be excluded in the assistance in tax matters within the scope of the authority under § 4 no. 11 for the members.
(2) The wage tax assistance associations must be adequately insured against liability risks arising from assistance in tax matters within the scope of the power under Section 4 (11). Competent body within the meaning of § 117 paragraph 2 of the Insurance Contract Act is the supervisory authority.
(3) (dropped away)


Sources:

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