Aptitude test for the recognition of the professional qualification as a tax consultant Admission

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 can take a so-called aptitude test. With the successfully passed aptitude test, the same rights are acquired as through the successfully passed tax consultant examination.

  • 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 legal educational requirements for the examination as a tax consultant
  • certified copy of certificates and activity certificates of previous professional activity
  • Proof of working hours
  • Proof of nationality of a Member State of the EU, a State party to the Agreement on the European Economic Area or Switzerland
  • a certificate issued by the competent authority of the Country of origin proving that the candidate has acquired a qualification empowering him or her to assist in tax matters in the Member State, contracting state or Switzerland;
  • a certificate attesting to at least three years of professional experience in a Member State, Contracting State or Switzerland, provided that that State has recognised evidence of formal qualifications or training acquired in a third country
  • Proof of knowledge acquired in the examination areas that are to be omitted according to the application
  • In the case of countries of origin where the profession of tax advisor is not regulated,
    • proof of a two-year activity in the tax advisory profession in the preceding ten years in a Member State, Contracting State or Switzerland as well as a certificate from the competent authority of the country of origin that the applicant has been prepared for the profession of tax consultant

The corresponding forms are available for download from the responsible office.

Related Links

  • Downloads of the Lower Saxony Chamber of Tax Advisors

Related Links

  • §§ 1 et seq. Ordinance on the Implementation of the Regulations on Tax Consultants, Tax Representatives and Tax Consulting Companies (DVStB)
  • § 37a paragraph 2 Tax Consultancy Act (StBerG)

Responsible for the content
Chamber of Tax Advisors Lower Saxony

Last update or date of publication
18.12.2019