Examination as a tax consultant Admission Unfortunately this specification of service has not yet been completely translated.

Participation in the tax adviser's examination shall be conditional on admission granted by the competent body.

  • Curriculum vitae with details of the person and career
  • Passport picture (not older than one year)
  • certified copy of the examination certificates
  • Diplomas and qualifications on the statutory prerequisites for the examination as a tax consultant
  • certified copy of certificates and activity certificates of previous professional activity, in particular information on the nature and extent of the activity in the field of taxes administered by the federal or state tax authorities
  • Evidence of working time

The officially prescribed form for "Admission to the Tax Advisor's Examination" shall be completed.

Preconditions

  • Admission to the Tax Advisor Examination can be carried out in accordance with the Tax Advisory Act (StBerG) in several ways:
    • Successful completion of an economics or law degree or other university degree with a specialization in economics
      • According to that report, the applicant must have been active in the field of taxes administered by the federal or state tax authorities in a manner of at least 16 hours per week. The duration of this activity depends on the standard period of study of the university degree. For at least eight semesters, two years are required, and for less than eight semesters, three years of practical work must be done.
    • Completion of a commercial training
      • followed by 10 years of practical activity, in the amount of at least 16 hours per week, in the field of taxes administered by the federal or state tax authorities.
    • Successfully passed examination as certified accountant/accountant or tax expert
      • followed by 7 years of practical activity, in the amount of at least 16 hours per week, in the field of taxes administered by the federal or state tax authorities.
    • Senior civil servants or similar employees of the tax administration
      • with at least 7 years of practical activity in the amount of at least 16 hours per week in the field of taxes administered by the federal or state tax authorities, as clerk/clerk or in at least equivalent position.
  • Tax Advisory Act (StBerG)

Hints

On request, the competent authority shall provide binding information on the fulfilment of individual conditions for admission to examination.

Related Links

  • Section 35 Tax Advisory Act (StBerG)
  • Section 36 Tax Advisory Act (StBerG)
  • Section 37b paragraph 1 and 2 Tax Advisory Act (StBerG)
  • Section 39 Tax Advisory Act (StBerG)
  • Section 1 et seq. Ordinance on the Implementation of the Regulations on Tax Advisors, Tax Agents and Tax Consulting Companies (DVStB)
  • Section 4 (1) Ordinance on the Implementation of the Rules on Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB)

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Last update or date of publication
18.12.2019