Tax Advisor: Examination - Admission Unfortunately this specification of service has not yet been completely translated.

Only those who are admitted by the Chamber of Tax Consultants may take a tax consultant examination.

Participation in the tax consultant examination requires admission. According to the Tax Consultancy Act (StBerG), admission to the tax consultant examination can be carried out in several ways:

  • The first requirement is the successful completion of a university degree in economics or law or another university degree with a focus on economics. Thereafter, the applicant must have been practically active. 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.
  • An applicant must also be admitted to the tax consultant examination if he has been practically active in the field of tax law for ten years after completing a commercial training. In the case of a successfully passed examination as an audited accountant or tax specialist, this period is reduced to seven years of practical activity.
  • Similarly, senior officials or comparable employees of the tax authorities may be admitted to audit if they have worked for at least seven years as clerks or in at least an equivalent position in practice.

The examination must be taken before an examination board, which is to be formed at the highest state authority responsible for the tax administration.

The application for authorisation shall be accompanied by:

  • a curriculum vitae with detailed personal details and professional career,
  • a passport photo, not older than one year, and
  • the proof of the existence of the admission requirements, i.e. proof of previous education and activity certificates of the employers about the nature and scope of your practical activities.

Hints

Further information can be found on the website of the Chamber of Tax Consultants.

  • Tax consultant examination

§§ 35 et seq. Tax Consultancy Act (StBerG).

Related Links

  • §§ 35 StBerG

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