On 16 September 2026, the DStV submitted its formal response to the European Commission’s public consultation on “gold-plating” — the practice of Member States exceeding minimum requirements when transposing EU directives into national law. Using the EU Whistleblower Directive (Directive (EU) 2019/1937) as a case study, the DStV demonstrates how Germany’s implementation (Hinweisgeberschutzgesetz) extends reporting obligations and protection scopes beyond the directive’s text, creating legal uncertainty for tax advisors bound by professional secrecy (Berufsgeheimnis) under § 57 StBerG. The submission argues that such over-transposition undermines legal certainty, distorts the level playing field across the Single Market, and jeopardizes the trust-based advisor-client relationship essential to tax compliance.
Key Takeaways
- Professional Secrecy Conflict: The German whistleblower law’s broad definition of “reportable violations” and mandatory internal reporting channels risk compelling tax advisors to breach statutory confidentiality, exposing them to criminal liability under § 203 StGB.
- Cross-Border Distortion: Gold-plating creates asymmetric compliance costs for German firms versus competitors in Member States implementing the directive minimally, contradicting the EU’s internal market objectives.
- Call for Proportionality Test: The DStV urges the Commission to introduce a mandatory proportionality assessment for national transposition measures, requiring justification for any extension beyond directive minimums.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement