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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 with the successfully passed tax consultant examination.

Who should I contact?

The responsibility lies with the Chamber of Tax Consultants in whose chamber district the applicant is predominantly professionally active at the time of application or, if the applicant does not carry out any activity, he/she has his/her place of residence. If he/she is resident abroad, the chamber in whose chamber district the intended branch is located is competent.

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.

Find your Point of Single Contact here.

Which documents are required?

  • Curriculum vitae with detailed personal details and professional career
  • Passport photo (not older than one year)
  • certified copy of certificates
  • Diplomas and certificates of formal qualifications on the statutory educational requirements for the examination as a tax advisor
  • certified copy of the certificates and activity certificates of previous professional activity
  • Proof of working time
  • Proof of citizenship of an EU member state, a state party to the Agreement on the European Economic Area or Switzerland
  • a certificate issued by the competent authority in the country of origin proving that the applicant has acquired a qualification enabling him or her to assist in tax matters in the Member State, Contracting State or Switzerland;
  • a certificate attesting to at least three years' professional practice in a Member State, Contracting State or Switzerland, provided that that State has recognised evidence of competence or evidence of formal qualifications obtained 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 in which the profession of tax advisor is not regulated, additionally
    • proof of two years of experience in the tax advisory profession in the previous ten years in a Member State, contracting state or Switzerland as well as a certificate from the competent authority of the home country that the applicant has been prepared for the profession of tax advisor

What are the fees?

Fees are charged 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 EUR
Payment in advance: No
Admission fee according to §39 Abs. 1 Steuerberatungsgesetz (StBerG)

Fee: 1000,00 EUR
Payment in advance: No
Examination fee according to §39 Abs. 2 Steuerberatungsgesetz (StBerG)

§39 Tax Act (StBerG)

What deadlines do I have to pay attention to?

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

Processing duration

Processing Time: 3 Months
Conducting the aptitude test after submission of the complete documents

Processing Time: 1 Month
Acknowledgement of receipt of the documents or notification of which documents are missing

Applications / forms

The corresponding forms are available for download from the competent authority.

Downloads of the Lower Saxony Chamber of Tax Consultants

Technically approved by

Chamber of Tax Consultants Lower Saxony

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