Who works in the management consultancy

The term management consultancy in general means, like already indicated by its name, the consultancy or consulting of a company in different areas. Since the persons working in a management consultancy provide a service at the customer, it is a service company or individual service provider usually working as a freelancer. In Germany, a freelancer offering a management consultancy is not subject to the Trade, Commerce and Industry Regulation Act, but according to § 18 (1) EStG (Income Tax Act) belongs to catalogue professions like for instance doctors, lawyers, translators and others. As a rule, in the management consultancy, there work trained and state certified business economists, but there are also some ”black sheeps