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Examination as tax advisor exemption

According to § 38 tax consultancy law (StBerG), certain persons can be exempted from the tax consultant examination.

Who should I contact?

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

This procedure can also be handled 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.

Find your point of single contact in the service provider portal Lower Saxony

Requirements

  • 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 financial 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 service and comparable employees of the tax administration who have worked for at least 10 years in the field of taxes administered by the federal or state tax authorities, as a clerk or in at least an equivalent position.
  • former civil servants of the higher service and comparable employees of the tax administration who have worked for at least 15 years in the field of taxes administered by the federal or state tax authorities, as a clerk or in at least an equivalent position.

§ 38 Tax Consultancy Act (StBerG)

Which documents are required?

  • Passport photo
  • Curriculum vitae with detailed personal details and professional career
  • Certificate from a German university, the last service authority or the parliamentary group board on the type and duration of the activity (or teaching activity 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 the activity),
    • the type of employment relationship (e.B 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 (e.B parental leave/ parental leave, leave of absence, military or civilian service, longer periods of illness)

What are the fees?

Fees apply.

Fee: 200,00 EUR
Payment in advance: No

§39 Tax Amendment Act (StBerG)

What deadlines do I have to pay attention to?

There are no deadlines to be observed.

Applications / forms

officially required form

What else should I know?

Upon request, the competent body shall provide binding information on the fulfilment of individual conditions for exemption from the examination.

Technically approved by

Chamber of Tax Advisors Lower Saxony

Source: Serviceportal Niedersachsen (Linie6PLus)

Further Links

Single points of contact of the state of Lower Saxony, Single points of contact of the countries of Europe, advice and assistance for EU citizens and their families.