Aptitude test for the recognition of professional qualification as a tax consultant Admission Unfortunately this specification of service has not yet been completely translated.

Nationals of a Member State of the European Union or of a State Party to the Agreement on the European Economic Area or Switzerland who are entitled to independent assistance in tax matters in the respective States may take a so-called aptitude test. The successful aptitude test acquires the same rights as the successful tax advisor examination.

  • 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
  • Evidence of working time
  • Proof of nationality of an EU Member State, a State Party to the Agreement on the European Economic Area or Switzerland
  • certificate from the competent body of the country of origin proving that the applicant has obtained a qualification empowered him/her to assist in tax matters in the Member State, contracting state or In Switzerland;
  • a certificate of at least three years' professional activity in a Member State, Contracting State or In Switzerland, provided that that State has recognised a certificate of competence or training acquired in a third country
  • Proof of knowledge acquired in the examination areas which the application states that the application states
  • In the case of countries of origin where the profession of tax advisor is not regulated, additionally
    • proof of two-year work in the tax advisory profession in the preceding ten years in a Member State, Contracting State or Switzerland and a certificate from the competent body of the country of origin that the applicant has been prepared for the exercise of the profession of tax adviser

The relevant forms are available for download from the appropriate body.

Related Links

  • Downloads of the Lower Saxony Chamber of Tax Advisors

Related Links

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

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Last update or date of publication
18.12.2019