Examination as tax advisor Admission

Participation in the tax consultant examination requires the approval granted by the competent authority.

  • Curriculum vitae with detailed personal details and professional career
  • Passport photo (not older than one year)
  • Certified copy of the examination certificates
  • Diplomas and qualifications on the statutory educational requirements for the examination as a tax consultant
  • certified copy of the certificates and activity certificates of the previous professional activity, in particular with information on the nature and scope of the activity in the field of taxes administered by the federal or state tax authorities
  • Proof of working hours

The officially prescribed form for "Admission to the tax consultant examination" must be completed.

Preconditions

  • According to the Tax Consultancy Act (StBerG), admission to the tax consultant examination can be carried out in several ways:
    • Successful completion of a university degree in economics or law or another university degree with a specialisation in economics
      • Thereafter, the applicant must have been practically active in the field of taxes administered by the federal or state tax authorities to the extent of at least 16 hours per week. The duration of this activity depends on the standard period of study of the completed university degree. For at least eight semesters, two years are necessary, for less than eight semesters, three years of practical work must be done.
    • Completion of a commercial apprenticeship
      • with subsequent 10 years of practical work, 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 exam to become a certified accountant or tax specialist
      • with subsequent 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.
    • Civil servants of the higher service or comparable employees of the tax administration
      • with at least 7 years of practical work of at least 16 hours per week in the field of taxes administered by the federal or state tax authorities, as a clerk or in at least an equivalent position.
  • Tax Consultancy Act (StBerG)

Hints

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

Related Links

  • § 35 Tax Consultancy Act (StBerG)
  • § 36 Tax Consultancy Act (StBerG)
  • § 37b paragraphs 1 and 2 of the Tax Consultancy Act (StBerG)
  • § 39 Tax Consultancy Act (StBerG)
  • §§ 1 et seq. Ordinance on the Implementation of the Regulations on Tax Consultants, Tax Representatives and Tax Consulting Companies (DVStB)
  • § 4 paragraph 1 Ordinance on the Implementation of the Regulations on Tax Advisors, 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