Aptitude test for the recognition of the professional qualification as a tax consultant Acceptance

The aptitude test is a special form of tax consultant examination. The aptitude test according to § 37a Abs. 2 StBerG is only intended for persons who with a professional qualification that they have acquired in other European countries or were recognized there (§ 5 para. 2 no. 4 DVStB) and who entitle them there to assistance in tax matters, want to work as a tax consultant in Germany (i.e. independently) or want to use the title "tax consultant" here.

Application for admission to the aptitude test according to official form, stating: - Residence or address of the predominant place of stay - Profession and place of professional activity The application shall be accompanied by: - Curriculum vitae with detailed information about the person and the professional career - Passport photo - Certified copies/copies of certificates/diplomas/qualifications on the legal educational requirements for the examination as a tax consultant. - 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 of Switzerland proving that the candidate has obtained a diploma authorising him or her 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 advisor has been pursued for one year in the previous ten years in the other Member State or Contracting State or in Switzerland for at least 16 hours per week. The obligation to provide proof of one year's professional experience ceases to apply if the evidence of formal qualifications confirms the completion of a regulated training. - A confirmation from the competent authority of the country of origin that the applicant has been prepared to practised the profession of tax adviser. - Proof of the knowledge acquired in the examination areas that are to be omitted according to the application hint: Own documents must be submitted in German; other documents must be submitted with a certified translation. Proof of payment of the admission fee.


Application for admission to the aptitude test

Preconditions
According to § 37a Abs. 2 StBerG, admission to the aptitude test requires that the applicant has a certificate of competence or training that entitles him to independent assistance in tax matters in the country of origin. According to § 37 sec. 3 sentence 2 StBerG, the proof of competence and training must have been issued by a competent authority designated in accordance with the laws, regulations and administrative provisions of the country of origin and certify that the professional qualification level of the holder is at least directly below the level according to Art. 11 letter d or e Professional Recognition Directive (meaning a university degree of at least 3 years of standard period of study). According to § 37 sec. 3 sentence 3 StBerG, evidence of formal qualifications attesting to the completion of training acquired in another Member State or Contracting State or Switzerland are treated as such, insofar as these have been recognised as equivalent by the Member State issuing the evidence of training and confer the same rights with regard to the taking up and pursuit of the profession of tax consultant or prepare them for the exercise of the profession. According to § 37 sec. 3 sentence 4 StBerG, professional qualifications which do not (or no longer) meet the legal requirements of the country of origin for taking up and exercising the profession of tax consultant, but which confer on their holders rights acquired in the past in the possession of the acquis, are also treated in the same way. If the profession of tax advisor is not regulated in the country of origin, i.e. the taking up and pursuit of professional activity is not bound by law, regulation or administrative provision to the possession of certain professional qualifications, admission to the aptitude test also presupposes that the profession of tax advisor has been exercised for one year in the previous ten years in the country of origin to an extent of at least 16 hours per week. In this case, the competent authority of the country of origin must additionally certify that the applicant has been prepared to practising the profession. However, the obligation to prove that one year's professional experience does not apply if the evidence of formal qualifications proves the completion of regulated training within the meaning of the third subparagraph of Article 13(2) of the Professional Recognition Directive. Regulated training is the qualification level courses listed in Annex III to the Directive in accordance with Article 11(c) of the Professional Recognition Directive (meaning a diploma obtained after completion of post-secondary training of at least one year of standard period of study).
§ 37a paragraph 2 Tax Consultancy Act (StBerG)

Responsible for the content
Brandenburg Chamber of Tax Consultants

Last update or date of publication
01.08.2019