Advocaten may specialise in tax law. Other tax advisers may be university-trained fiscal experts, but they do not comprise their own separate profession. Tax specialists, including those who have the fiscal law Mr degree (fiscalisten) or the Drs fiscal economist degree may join the Nederlandse Orde van Belastingadviseurs (NOB). This is a voluntary organisation. It maintains training for its trainee (i.e. new) members which is compulsory (but not examined).
The title fiscalist (tax lawyer) and belastingadviseur (tax adviser) are not protected titles and consequently anyone can so style themselves, subject to their professional rules on advertising (if they belong to a professional organisation).