17 March 2022

Save the dates! Three Round Tables on Tax Planning

In April 2022, the International Ethics Standards Board for Accountants (IESBA) will hold three virtual round tables on the subject of Tax Planning and Related Services. The dates are as follows (German times):

  • 25 April 2022, 5.00 to 9.00 pm,
  • 26 April 2022, 2.00 to 6.00 pm,
  • 28 April 2022, 6.00 to 10.00 pm.

An invitation is required for participation. To receive one of these invitations, you have to register by 31 March 2022 at the latest by email to TPRoundtables(at), including your name, position, organisation, location and the date you want to attend. Due to the limited number of places available, we recommend that you register as soon as possible.

Details can be found in the IESBA press releases.


In recent years, public attention has been focused on the subject of tax planning and related services, irrespective of the legality of tax mitigation measures. Questions relating to the ethical implications for integrity and professional behaviour when public accountans are involved in developing or implementing tax strategies that are perceived are “aggressive”. The issue is of such major public interest significance that it has been discussed on the G20 agenda.

In light of the public concerns, the IESBA committed in its Strategy and Work Plan 2019-2023 to understand and address the ethical implications of “aggressive tax planning” as it relates to the role of public accountants. For this reason, the IESBA has launched a corresponding project under the chairmanship of IESBA member public accountant/tax advisor/lawyer, specialist for tax law, Prof. Dr Jens Poll. The aim is to develop a principles-based framework to guide the ethical behaviour of public accountants in this area. With these three round tables, the IESBA would like to obtain further stakeholder feedback so that it can develop the framework concept and a public consultation by December 2022.