Examination as tax advisor admission

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 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 municipalities and the state for service providers.

• According to the Tax Consultancy Act (StBerG), admission to the tax consultant examination can take place in several ways:
  • Successful completion of a university degree in economics or law or another university degree in economics
    • Accordingly, the applicant must have worked for at least 16 hours per week in the field of taxes administered by the federal or state tax authorities. The duration of this activity depends on the standard period of study of the completed university degree. With at least eight semesters two years are necessary, with less than eight semesters three years of practical work must be done.
  • Completion of a commercial apprenticeship
    • followed by 10 years of practical activity, amounting to at least 16 hours per week, in the field of taxes administered by the federal or state tax authorities.
  • Successfully passed examination to become a certified accountant or tax specialist
    • followed by 7 years of practical experience, amounting to at least 16 hours per week, in the field of taxes administered by the federal or state tax authorities.
  • Senior civil servants or comparable employees of the tax administration
    • with at least 7 years of practical work of at least 16 hours per week in the field of taxes administered by the federal or state tax authorities, as a clerk or in at least an equivalent position.

• Curriculum vitae with detailed personal details and professional career
• Passport photo (not older than one year)
• certified copy of certificates
• Diplomas and certificates of competence on the statutory educational requirements for the examination as a tax advisor
• certified copy of the certificates and activity certificates of previous professional activity, in particular with information on the nature and extent of the activity in the field of taxes administered by the federal or state tax authorities
• Proof of working time

Fees apply.

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

The officially prescribed form for "Admission to the tax consultant examination" must be completed.

On request, the competent body shall provide binding information on the fulfilment of certain conditions for admission to the examination.

Chamber of Tax Consultants Lower Saxony