Unfortunately, the term “expert” is not protected in Germany, which often leads to problems in practice. The choice of the right expert is of great importance, especially when determining the market value for offices, authorities or in the context of legal disputes.
Public appointment and swearing-in is a recognized mark of quality for particularly knowledgeable and experienced experts. However, case law and legal literature consider personal certification in accordance with DIN EN ISO/IEC 17024 to be equivalent.
This equality is particularly important as it ensures the quality and reliability of the expert opinions. For tax authorities and courts, this means that they can rely on the expertise of DIN EN ISO/IEC 17024-certified experts who have proven their competence and independence in accordance with internationally recognized standards.