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

Certain persons who wish to provide tax advice may be exempted from the tax consultant examination.

According to the Tax Consultancy Act (StBerG), the following are exempt from the tax consultant examination:

  • professors who have taught at least ten years at a German university in the field of taxes administered by the federal or state tax authorities,
  • former tax judges who have worked for at least ten years in the field of taxes administered by the federal or state tax authorities,
  • former civil servants of the higher and higher service and comparable employees.

The application shall be accompanied by:

  • Curriculum vitae with detailed personal details and professional career,
  • Passport photo
  • Certificate from a German university, the last service authority or the parliamentary group board about the type and duration of the activity
    (or teaching as a professor) in the field of taxes administered by the federal or state tax authorities.

The certificate must contain information on:

  • The period of employment (start/end of activity),
  • the nature of the employment relationship (e.g. employee, civil servant),
  • the working time (number of hours per week),
  • the nature and extent of the activity in the field of taxes administered by the federal or state tax authorities,
  • the periods of professional interruption of not only temporary duration (for example, parental leave/ parental leave, leave of absence, military or civilian service, longer periods of illness).

Hints

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

  • Tax consultant examination
  • §§ 38 et seq. Tax Consultancy Act (StBerG),
  • Ordinance on the Implementation of the Regulations on Tax Advisors, Tax Representatives and Tax Consulting Companies (DVStB).

Related Links

  • StBerG
  • DVStB

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