The responsibility lies with the Chamber of Tax Advisers, in whose chamber the applicant is primarily employed at the time of the application or, if the applicant is not engaged in an activity, he/she has his/her place of residence. If he/she is resident abroad, the chamber in whose district the intended establishment is located is competent.

This procedure can also be carried out through a "single point of contact". The "Single Contact Person" is a special service offered by the municipalities and the country for service providers.

• Curriculum vitae with precise information on the person and career
• Passport picture (not older than one year)
• certified copy of the examination certificates
• Diplomas and qualifications on the statutory prerequisites for examination as a tax consultant
• certified copy of certificates and activity certificates of previous professional activity
• Evidence of working time
• Proof of nationality of a Member State of the EU, a Contracting State to the Agreement on the European Economic Area or Switzerland
• certificate issued by the competent authority of the country of origin proving that the applicant has obtained an authorisation to assist him/her in tax matters in the Member State, the State of the Contracting Party or In Switzerland;
• a certificate of at least three years' professional activity in a Member State, Contracting State or Switzerland, provided that that State has recognised a certificate of competence or training obtained in a third country
• Proof of knowledge acquired in the examination areas to be omitted according to the application
• In the case of countries of origin where the profession of tax adviser is not regulated, additional
  • proof of two-year activity in the tax advisory profession in a Member State, Contracting State or Switzerland during the previous ten years and a certificate from the competent authority of the country of origin that the applicant has been prepared for the exercise of the profession of tax adviser

Fees are charged in accordance with the fee regulations of the competent authority. In addition to the admission fee, there are also costs for the acceptance of the examination. Please contact the appropriate body.

Deadlines may have to be observed. Please contact the appropriate body.

The relevant forms are available for download from the relevant authority.

Lower Saxony Ministry of Finance