Aptitude test for the recognition of professional qualification as a tax consultant Acceptance
The aptitude test is a special form of tax consultant examination. The aptitude test pursuant to Section 37a (2) stBerG is only intended for persons who work as tax advisors (i.e. self-employed) in Germany (i.e. independently) or who wish to hold the title of "Tax Advisor" here.
Application for admission to the aptitude test by official form, indicating: - residence or address of the predominant place of residence - Occupation and place of professional activity The application shall be attached to: - Curriculum vitae with details of the person and career - Passport image - Certified copies/copies of the certificates/diplomas/certificates of competence on the statutory prerequisites for the examination as tax advisor. - a certificate issued by the competent authority of a Member State of the European Union or of a State Party to the Agreement on the European Economic Area or Switzerland, proving that the applicant has obtained a diploma authorising him to assist in tax matters in that Member State, Contracting State or Switzerland. For countries of origin where the profession of tax advisor is not regulated: - proof that the profession of tax adviser has been carried out for one year in the previous ten years in the other Member State or Contracting State or in Switzerland to a minimum of 16 hours per week. The obligation to prove one-year professional experience is waived if the proof of training confirms the completion of a regulated training. - Confirmation by the competent authority of the country of origin that the applicant has been prepared for the exercise of the profession of tax adviser. - Proof of the knowledge acquired in the examination areas which the application states that the application states that Note: Own documents must be submitted in German; other documents must be provided with a certified translation. Proof of payment of the registration fee.
Application for admission to the aptitude test
According to Section 37a(2) of the StBerG, admission to the aptitude test presupposes that the applicant has a certificate of competence or training which entitles him to self-aid in tax matters in the country of origin. The certificate of competence and training must have been issued by a competent authority designated in accordance with the legal and administrative provisions of the country of origin in accordance with the second sentence of Article 37(3) of the StBerG and must certify that the professional qualification level of the holder is at least directly below the level laid down in Article 11(d) or e of the Professional Qualifications Directive (meaning a university course of at least 3 years of standard study). This is treated in the same way in accordance with the third sentence of Paragraph 37(3) of the StBerG, which certifies the completion of training acquired in another Member State or Contracting State or Switzerland, in so far as these have been recognised as equivalent by the Member State issuing the certificate of training and confer the same rights or prepare for the exercise of the profession in relation to the admission and exercise of the profession of tax adviser. According to Paragraph 37(3) sentence 4 of the StBerG, professional qualifications are also equivalent to those which, although they do not (no longer) meet the legal requirements of the country of origin for the reception and exercise of the profession of tax advisor, confer their rights acquired in the past in a way that preserves the rights acquired in the past. If the profession of tax adviser in the country of origin is not regulated, i.e. the taking up and pursuit of the professional activity is not bound by legal and administrative provisions to the possession of certain professional qualifications, admission to the aptitude test additionally presupposes that the profession of tax adviser has been carried out for one year in the previous ten years in the country of origin to a minimum of 16 hours per week. In this case, the competent authority of the country of origin must additionally certify that the applicant has been prepared for the pursuit of the profession. However, the obligation to prove this one-year professional experience is waived if the proof of training proves that a regulated training is in accordance with Article 13(2) of the third subparagraph of the Professional Recognition Directive. Regulated training means the level of qualifications listed in Annex III to the Directive under Article 11(c) of the Professional Qualifications Directive (meaning a diploma obtained after completing post-secondary training of at least one year of regular study).
Section 37a paragraph 2 Tax Advisory Act (StBerG)