Examination as tax advisor exemption

Pursuant to Section 38 of the Tax Advisory Act (StBerG), certain persons may be exempted from the tax consultant examination.

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Passport image Curriculum vitae with details of the person and career Certificate of a German university, the last service authority or the group executive committee on the nature and duration of the activity (or teaching as a professor) in the field of taxes administered by the federal or state tax authorities. The certificate must contain information on: the period of employment (beginning/end of the activity), the nature of the employment relationship (e.B. employee, civil servant), working time (number of hours per week), the nature and extent of the activity in the field of taxes administered by the federal or state tax authorities, the periods of professional interruption of not only temporary duration (e.B. parental/parental leave, leave, military or civil service, longer periods of sick leave)


officially prescribed form

Preconditions
Professors who have taught at least ten years at a German university in the field of taxes administered by the federal or state tax authorities former financial judges who have worked for at least ten years in the field of taxes administered by the federal or state tax authorities former civil servants and comparable employees of the tax administration who have worked for at least 10 years in the field of taxes administered by the federal or state tax authorities, as clerks or in at least equivalent positions. former civil servants of the senior service and comparable employees of the tax administration who have worked for at least 15 years in the field of taxes administered by the federal or state tax authorities, as clerks or in at least equivalent positions.

Hints
On request, the competent authority shall provide binding information on the fulfilment of certain conditions for exemption from examination.

Responsible for the content
Lower Saxony Chamber of Tax Consultants

Last update or date of publication
18.12.2019