Entrepeneurs assistant
Aptitude test for the recognition of the professional qualification as a tax consultant Admission
Nationals of a member state of the European Union or of a state party to the Agreement on the European Economic Area or Switzerland who are entitled to independent assistance in tax matters in the respective states can take a so-called aptitude test. With the successfully passed aptitude test, the same rights are acquired as through the successfully passed tax consultant examination.
The responsibility lies with the Chamber of Tax Consultants, in whose chamber district the applicant is predominantly professionally active at the time of the application or, if the applicant does not carry out any activity, he/she has his/her place of residence. If he/she is domiciled abroad, the chamber in whose chamber district the intended establishment is located is responsible.
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.
- Curriculum vitae with detailed personal details and professional career
- Passport photo (not older than one year)
- Certified copy of the examination certificates
- Diplomas and qualifications on the legal educational requirements for the examination as a tax consultant
- certified copy of certificates and activity certificates of previous professional activity
- Proof of working hours
- Proof of nationality of a Member State of the EU, a State party to the Agreement on the European Economic Area or Switzerland
- a certificate issued by the competent authority of the Country of origin proving that the candidate has acquired a qualification empowering him or her to assist in tax matters in the Member State, contracting state or Switzerland;
- a certificate attesting to at least three years of professional experience in a Member State, Contracting State or Switzerland, provided that that State has recognised evidence of formal qualifications or training acquired in a third country
- Proof of knowledge acquired in the examination areas that are to be omitted according to the application
- In the case of countries of origin where the profession of tax advisor is not regulated,
- proof of a two-year activity in the tax advisory profession in the preceding ten years in a Member State, Contracting State or Switzerland as well as a certificate from the competent authority of the country of origin that the applicant has been prepared for the profession of tax consultant
Fees apply in accordance with the scale of fees of the competent authority. In addition to the admission fee, there are also costs for the acceptance of the examination.
Fee: 200,00 EURPayment in advance: NoAdmission fee according to §39 Abs. 1 Steuerberatungsgesetz (StBerG)
Fee: 1000,00 EURPayment in advance: NoExamination fee according to §39 Abs. 2 Steuerberatungsgesetz (StBerG)
Deadlines may have to be observed. Please contact the competent authority.
Processing Time: 3 MonthsConducting the aptitude test after submitting the complete documents
Processing Time: 1 MonthConfirmation of receipt of the documents or notification of which documents are missing
The corresponding forms are available for download from the responsible office.
Chamber of Tax Advisors Lower Saxony
Source: Serviceportal Niedersachsen (Linie6PLus)
