Tax advisor; Recognising foreign professional qualifications
Would you like to work as a tax consultant in Germany? Find out more here to apply for admission to the aptitude test.
The aptitude test proves the ability that the applicant can also properly exercise the profession of tax consultant in the Federal Republic of Germany.
The aptitude test is a subform of the tax consultant examination. If both the requirements for admission to the tax consultant examination and the conditions for admission to the aptitude test are met, the applicant is free to decide which form of examination he applies for.
- Examination certificates, diplomas, qualifications and evidence of formal qualifications, certificates and other certificates of the statutory educational requirements for the examination as a tax consultant (copies/copies please only with official certification)
- Curriculum vitae
- Passport photo
- The required qualifications or evidence of formal qualifications must have been issued in a Member State or Contracting State or Switzerland by a competent authority in accordance with the laws, regulations and administrative provisions of that State.
Own documents must be submitted in German; other documents must be submitted with a certified translation into German.
Application forms are available on the Internet of the Chambers of Tax Consultants.
Admission to the aptitude test requires the following conditions:
- You have a certificate of competence or training that entitles you to independent assistance in tax matters in your country of origin. (The evidence of formal qualifications 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 must certify that you are entitled to assistance in tax matters in the State in which you obtained the professional qualification.)
- You have evidence of formal qualifications attesting to the successful completion of a completed training. (Training in another member or contracting state or Switzerland on a full-time or part-time basis within the framework of training programmes) In addition, the training is equally recognized
- Professional qualifications that do not (or no longer) meet the legal requirements of the country of origin for taking up and practicing the profession of tax consultant, but which you have acquired rights in the past and thus have grandfathering.
If the profession of tax consultant is not regulated in the country of origin, i.e. the taking up and exercise of professional activity is not bound by law or administrative provisions to the possession of certain professional qualifications, admission to the aptitude test also requires that the profession of tax consultant has been practised for 1 year in the previous 10 years in the country of origin to the 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 practise the profession.
However, the obligation to prove this one-year professional experience does not apply if the proof of formal qualifications confirms the completion of a regulated training.
§ 37a Tax Consultancy Act (StBerG)
§ 38 Tax Consultancy Act (StBerG)
§ 39 Tax Consultancy Act (StBerG)
§§ 1, 4, 5 para. 2, 6, 7, § 16 para. 3, 26 para. 5 ordinance on the implementation of the regulations on tax consultants, tax representatives and tax consulting companies (DVStB)
Further information can be found on the websites of the Chambers of Tax Advisors of the respective federal states.
- The aptitude test is taken before the competent supreme state tax authority. Admission to the examination and the organisation of the examination are the tasks of the responsible Chamber of Tax Consultants.
The exam consists of a written part with a maximum of 2 exam papers and an oral exam. In contrast to the "normal" tax consultant examination, however, the aptitude test is a shortened examination, as not all audit areas are examined. In detail, the examination areas of the aptitude test are:
- Tax procedural law as well as tax criminal and tax administrative offences law
- Taxes on income and income
- Valuation law, inheritance tax and property tax
- Excise and transport taxes, basic features of customs legislation
- Commercial law as well as basic features of civil law, company law, insolvency law and European Union law
- Business Administration and Accounting
- National Economy and
- Professional law
- The examination in one of the above-mentioned examination areas is not required if the candidate proves that he has acquired a substantial part of the knowledge, skills and competences required in the area of the missing examination area and which have been formally recognised by a competent authority in the course of his previous training, through further training or in the context of his previous professional activity.
- Proof of the knowledge acquired in the course of previous training must be provided by means of diplomas or equivalent certificates from a state or state-recognised university or a higher education institution or other training institution. In order to prove the knowledge acquired in the course of previous professional activity, case lists must be submitted, which must regularly contain the following information: files or business marks, subject matter, period, nature and scope of the activity, state of affairs. Furthermore, anonymised work samples shall be submitted to the body responsible for the test upon request.
- After passing the aptitude test, the appointment as a tax consultant is made by the responsible Chamber of Tax Consultants with the same rights and obligations.
Responsible for the content
Ministry of Finance Saxony-Anhalt
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