Examination as tax advisor exemption

According to § 38 tax consultancy law (StBerG), certain persons can be exempted from the tax consultant examination.

Related Links

  • § 38 Tax Consultancy Act (StBerG)
  • Find your point of single contact here.
  • Passport photo
  • Curriculum vitae with detailed personal details and professional career
  • Certificate from a German university, the last service authority or the parliamentary group board on the type and duration of the activity (or teaching activity 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 (start/end of the activity),
    • the type of employment relationship (e.B employee, civil servant),
    • the 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 leave/ parental leave, leave of absence, military or civilian service, longer periods of illness)

officially required 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 of the higher service 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 a clerk or in at least an equivalent position.
  • former civil servants of the higher 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 a clerk or in at least an equivalent position.
  • § 38 Tax Consultancy Act (StBerG)

Hints

Upon request, the competent body shall provide binding information on the fulfilment of individual conditions for exemption from the examination.

Related Links

  • § 38 Tax Consultancy Act (StBerG)
  • § 8 Ordinance on the Implementation of the Regulations on Tax Consultants, Tax Representatives and Tax Consulting Companies (DVStB)

Responsible for the content
Chamber of Tax Advisors Lower Saxony

Last update or date of publication
18.12.2019