tax advisor; Recognise foreign professional qualifications

The suitability assessment in accordance with Section 37a para. 2 StBerG is intended only for persons who have acquired a professional qualification in other European countries or who have been recognised there (Section 5(2) No. 4 DVStB) and who entitle them there to provide assistance in tax matters, who are employed in Germany as tax advisers (i.e. themselves) or who wish to use the title "tax advisor" in Germany. Persons from a Member State or Contracting State or Switzerland who are only looking for a non-essential job in a tax-advisory profession here in Germany do not need any additional practice here. The profession of non-self-deductible assistant of a tax advisor or tax department is not regulated in Germany. Job-seekers can apply directly on the German labour market with an austrian qualification. Additional qualifications or special recognition of foreign qualifications are not required in Germany. Only if a person here in Germany wants to provide assistance in tax matters or if he wants to use the title " tax advisor " is access to the profession of tax advisor regulated in the Federal Republic of Germany. Access to the profession is not possible solely with a completed in-education or foreign vocational training (study or commercial training). In any case, a state-run (tax consultant's or aptitude test) must be successfully completed beforehand. The suitability exercise is a special form of tax consultant's presentation. In terms of content, the tax advisor's work and the suitability exercise do not differ in principle. However, the authorisation procedure and the scope of the product apply to the application for the application of facilitating special arrangements (elimination of previous periods of practice in Germany and of areas of practice where existing knowledge is demonstrated). Both discussions are regularly carried out together. There is also no regular separation of candidates. If both the conditions for admission to the tax adviser's portfolio and the conditions for admission to the suitability competition have been met, the applicant is free to determine what form of the procedure he applies for.

Certificates, diplomas, qualifications and certificates of training, certificates and other certificates of the statutory prerequisites for the examination as a tax advisor (copies/copies please only with official certification) curriculum vitae passport photo The required qualifications or qualifications must have been issued in a Member State or Contracting State or Switzerland by an authority competent in accordance with its laws, regulations and administrative provisions. hint: Own documents must be submitted in German; other documents must be provided with a certified translation in German.

Application forms are available on the Internet of the Chambers of Tax Advisors.

Admission to the aptitude test requires the following conditions: They have a certificate of competence or training which entitles you to independent assistance in tax matters in the country of origin. (The certificate of competency and training must have been issued by a competent authority designated in accordance with the laws and regulations of the country of origin and certify that you are entitled to help in tax matters in the Country in which you have obtained the professional qualification.) They have proof of training which certifies 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 recognised on an equal footing Professional qualifications which do not (no longer) meet the legal requirements of the country of origin for the reception and exercise of the profession of tax advisor, but which you have acquired rights in the past and thus have protection of existing property. hint: 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 was carried out in the country of origin for 10 years in the previous 10 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 confirms the completion of a regulated training.
Further information can be found on the websites of the tax advisors' chambers of the respective federal states.

Related Links

The aptitude test is taken before the competent highest state tax authority. Admission to the audit and the organisational execution of the audit are the tasks of the competent chamber of tax advisors. The examination consists of a written part with a maximum of 2 exam papers and an oral examination. However, unlike the "normal" tax adviser test, the aptitude test is a shortened test, as not all examination areas are examined. In particular, the examination areas of the aptitude test are: Tax procedural law as well as tax criminal and tax offences Taxes on income and income Valuation law, inheritance tax and property tax Excise and traffic taxes, basic customs legislation Commercial law and basic features of civil law, company law, insolvency law and European Union law Business Administration and Accounting Economy and Professional law The examination in one of those examination areas shall be omitted if the applicant proves that he or she has acquired a substantial part of the knowledge, skills and competences required in the omitted examination area in the course of his previous training, training or professional activity, which have been formally recognised by a competent body. Proof of the knowledge acquired in the course of the previous training shall be provided by diplomas or equivalent examination certificates from a state or state-recognised university or a higher education institution or other training institution. In order to demonstrate the knowledge acquired in the course of the previous professional activity, case lists must be submitted, which must regularly contain the following information: files or business signs, subject matter, period, nature and extent of the activity, state of play. In addition, anonymous work samples shall be submitted at the request of the body responsible for the examination. After passing the aptitude test, the appointment as a tax advisor is made by the competent chamber of tax advisors with the same rights and obligations.