Binding information on the fulfilment of individual requirements for admission to the tax consultant examination or for exemption from the tax consultant examination

Legally binding written information on the fulfilment of individual requirements for admission to the examination or for exemption from the examination as a tax consultant can be provided by the competent authority upon request.

  • Attachments according to tax consultant examination (or shortened examination , aptitude test, exemption depending on the application situation),
    • Curriculum vitae with detailed personal details and professional career,
    • Suitable documents (certificates, employers' certificates - with information on the nature and scope of the practical activity) in the original or in public/officially certified copy

Legally binding written information must be requested expressly. For this purpose, the official form "Request for binding information" must be used.

Related Links

  • Request for binding information

Related Links

  • § 37b sentences 1 and 2 of the Tax Consultancy Act (StBerG)
  • § 7 paragraph 1 Ordinance on the Implementation of the Regulations on Tax Advisors, Tax Representatives and Tax Consulting Companies (DVStB)
  • § 38a Tax Consultancy Act (StBerG)
  • § 39 Tax Consultancy Act (StBerG)

Responsible for the content
Chamber of Tax Advisors Lower Saxony

Last update or date of publication
18.12.2019