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Examination as a tax consultant Admission


Participation in the tax consultant examination requires admission, which is granted by the competent authority. The official form of the competent authority must be used for the application. Fees apply for the application. In addition to the admission fee, there are also costs for taking the exam. Deadlines must be observed for registration.

Responsibility lies with the Chamber of Tax Advisors in whose district the applicant works full-time or, if the applicant does not carry out any activity, has his/her main place of residence.

Admission to the tax consultant examination can be made in several ways according to the Tax Consultancy Act (StBerG).

Who should I contact?

Responsibility lies with the Chamber of Tax Advisors in whose district the applicant works full-time or, if the applicant does not carry out any activity, has his/her main place of residence.

This procedure can also be carried out through a "Point of Single Contact". The "Point of Single Contact" is a special service offered by the municipalities and the state for service providers.

Requirements

  • The following shall be admitted for examination:

  • who has successfully completed a university degree in economics or law or a university degree with a specialization in economics and can prove a subsequent practical experience of two or three years.
  • Anyone who can demonstrate the completion of a commercial apprenticeship (e.g. tax clerk) or an equivalent previous education can be admitted to the tax consultant examination if they can prove that they have the corresponding practical experience. After successfully passing the exam to become a tax specialist or certified accountant, the time of practical work is shortened.
  • Whether the completed course of study or the corresponding vocational training meets the requirements of § 36 StBerG can only be made by the competent authority. Upon request, it will provide information on the fulfilment of individual admission requirements.

Which documents are required?

  • Curriculum vitae with detailed information about the person and professional history
  • Passport photo (not older than one year)
  • Certificates/certificates/certificates of
    • the completion of a university degree in economics or law or a university degree with a specialization in economics and the respective standard period of study, or
    • the completion of a technical college course specialising in economics which began in the accession territory before 1 January 1991, or
    • the successful final examination in a commercial training occupation or other equivalent previous education and/or
    • the successful examination to become a certified accountant or tax specialist
  • If applicable, certificates of the award of academic degrees
  • Proof of practical activities in the field of taxes administered by the federal or state tax authorities (employer's certificate)
  • If applicable, proof of military service/civilian service, statutory maternity leave
  • If applicable, a certificate from the Chamber of Public Accountants or other competent body stating that you have been appointed as an auditor or sworn accountant or that you have passed the examination as an auditor or certified accountant
  • If applicable, a medical certificate. Please only attach a current medical certificate, which must be obtained at your own expense. This is intended to provide information on which measures can be taken to compensate for your physical disability in terms of time and technology. Temporary illnesses or acute injuries are not disabilities within the meaning of § 18 para. 3 DVStB.

All certificates, deeds and certificates must be submitted in notarized or officially certified form (if necessary, sent by post to the responsible Chamber of Tax Advisors/Examination Office).

The documents must be submitted in German (with a certified translation if necessary).

Note on proof of practical experience:

Certificates stating the nature and duration of your activity in the field of taxes administered by the federal or provincial tax authorities must be submitted; the certificate must contain information on:

  • Period of employment (start and, if applicable, end),
  • type of employment relationship (e.g. employee, freelancer, civil servant),
  • working hours (number of hours per week)
  • Information on the nature and extent of the activity in the field of taxes administered by the federal or provincial tax authorities (in the number of hours per week)
  • all periods of career interruption of non-temporary duration (e.g. extended leave of absence, overtime compensation, parental leave, sick leave, etc.).

In the case of a repeat application, the following are sufficient:

  • Current Curriculum Vitae
  • current passport photo
  • current employer's certificate

What are the fees?

Fees apply.

Fee: 200,00 EUR
Payment in advance: No
Administrative fee

Fee: 1000,00 EUR
Payment in advance: No
Entrance fee

What deadlines do I have to pay attention to?

Deadlines may have to be observed. Please contact the competent authority.

Applications / forms

The officially prescribed form for "Admission to the Tax Consultant Examination" must be filled out.

What else should I know?

Upon request, the competent authority will provide binding information on the fulfilment of individual requirements for admission to the examination.

Technically approved by

Lower Saxony Chamber of Tax Advisors

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)