Tax consultant examination; application for admission

In order to be allowed to provide unrestricted business assistance in tax matters, you must be appointed as a tax consultant. A prerequisite for the appointment is that you have successfully passed the tax consultant examination.

Description

The Chamber of Tax Consultants in whose district you are predominantly professionally active is responsible for admission; if you are not professionally active, the Chamber of Tax Consultants in whose chamber district you have your place of residence is responsible. If you are professionally active abroad or if your place of residence is abroad, the Chamber of Tax Consultants in whose district you wish to establish your professional domicile is responsible. If you do not wish to establish a branch in Germany, you can apply for admission to any Chamber of Tax Consultants.

The examination board at the highest state authority responsible for tax administration in whose area you were admitted to the examination is responsible for taking the tax consultant examination.

Prerequisites

You can be admitted to the tax consultant examination if you have

  1. have successfully completed a university degree in economics or law or another university degree with a specialisation in economics with a standard period of study of at least four years in each case and have then been practically active in the field of taxes administered by the federal and state tax authorities for a period of at least two years for at least 16 hours per week or
  2. have successfully completed a university course in economics or law or another university course in economics of less than four years' duration and have worked for at least three years in the field of taxation administered by the federal and regional tax authorities for at least 16 hours per week, or
  3. have passed a final examination in a commercial training occupation or have other equivalent qualifications and have subsequently worked for eight years for at least 16 hours per week in the field of taxation administered by the federal and Land tax authorities. In the case of tax specialists (tax assistants) and certified accountants, the period of practical work experience is reduced to six years.

If a first degree qualifying for a profession was obtained in a university course of study within the meaning of numbers 1 and 2 and a further degree qualifying for a profession was obtained in a further university course of study requiring such a degree within the meaning of numbers 1 and 2 (e.g. a Bachelor's degree and a Master's degree building on this), the standard periods of study of both courses of study are added together. Periods of practical work after the acquisition of the first degree are also taken into account.

Deadlines

Application for admission to the tax consultant examination by 30 April with regard to the examination to be held in October.

Required documents

  • Resume

    with information about the person and the professional career

  • Passport photo
  • Certified copies/copies of examination certificates, diplomas, certificates of competence, certificates of

    University degrees, final examination in a commercial training profession or equivalent previous training, examination to become a tax specialist or certified balance sheet accountant

  • certificate of the nature and duration of the practical work experience
  • In the case of auditors, proof from the Chamber of Auditors that the auditor's examination has been passed.

Forms

  • Form, Bavaria-wide: Antrag auf Zulassung zur Steuerberaterprüfung (Steuerberaterkammer München)
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  • Form, Bavaria-wide: Antrag auf Zulassung zur Steuerberaterprüfung (Steuerberaterkammer Nürnberg)
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  • Form, Bavaria-wide: Arbeitgeberbescheinigung (Steuerberaterkammer München)
    Please note

    This form requires no signature. You can sent it electronically (e.g. by secure email or De-Mail) or as hardcopy to the responsible authority.

  • Form, Bavaria-wide: Arbeitgeberbescheinigung (Steuerberaterkammer Nürnberg)
    Please note

    This form requires no signature. You can sent it electronically (e.g. by secure email or De-Mail) or as hardcopy to the responsible authority.

Fees

  • Application for admission to the tax consultant examination: 200 Euro

    Examination fee: 1,000 Euro

Remedy

Reconsideration proceedings pursuant to Section 29 DVStB or action before the Tax Court

Status: 23.09.2021

Responsible for editing: Bayerisches Staatsministerium der Finanzen und für Heimat

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  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
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