Tax consultant; application for admission to aptitude test in case of foreign professional qualification
In order to be appointed as a tax consultant, you must have successfully passed the tax consultant examination. Under certain conditions, however, it is possible to take an aptitude test.
Description
In order to be allowed to provide unrestricted business assistance in tax matters, you must be appointed as a tax consultant in Germany. In order to be appointed as a tax advisor, you must have successfully passed the tax advisor examination. Under certain conditions, however, it is possible to take a shortened tax consultant examination, the so-called aptitude test (Section 37a (2) of the Tax Consultancy Act). It is only possible to take the aptitude test if your professional qualification comes from a member state of the EU or a state party to the Agreement on the European Economic Area or Switzerland or if your professional qualification has been recognized there. With the successfully passed aptitude test, the same rights are acquired as through the successfully passed tax consultant examination.
The Chamber of Tax Consultants in whose district you are primarily professionally active is responsible for admission. If you are not professionally active, the Chamber of Tax Consultants in whose district you are domiciled. 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.
You must submit the application for admission to the qualifying examination in writing to the relevant Chamber of Tax Consultants using the forms provided for this purpose. The chamber will decide on admission to the aptitude test after reviewing the documents submitted.
The examination board at the highest state authority responsible for the tax administration in whose area you were admitted to the examination is responsible for taking the aptitude test itself.
Prerequisites
You can be admitted to the aptitude test if you hold a qualification or training certificate that entitles you to provide independent assistance in tax matters in another member state of the EU or a state party to the Agreement on the European Economic Area or in Switzerland.
Applicants from countries in which the profession of tax advisor is not regulated must additionally have practiced this profession for at least one year in the previous ten years in a member state of the EU or a state party to the Agreement on the European Economic Area or in Switzerland for a minimum of 16 hours per week. The obligation to provide evidence of one year's professional experience does not apply if the evidence of training confirms a regulated course of training.
Procedure
You must submit the application for admission to the aptitude test in writing to the responsible Chamber of Tax Consultants using the forms provided for this purpose. The chamber will decide on admission to the aptitude test after reviewing the documents submitted.
Processing time
Confirmation of receipt of documents: within one month.
Completion of the admission procedure: within three months.
Required documents
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Curriculum vitae with personal and professional details
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Passport photo
(not older than one year)
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certified copies of certificates of competence or training issued by the competent authority in the home Member State
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Evidence of knowledge acquired in the examination areas which according to the application are to be omitted
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Certificate of competence (EU citizens)
For applicants from a Member State of the EU or a Contracting State or Switzerland, provided that this State has recognised the qualification or evidence of formal qualifications obtained in a third country: a certificate issued by the competent authority attesting to at least three years' practice of the profession of tax adviser in a Member State of the EU or a Contracting State or in Switzerland
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Proof of activity (EU citizens)
Only for applicants from member states of the EU or contracting states or Switzerland in which the profession of tax advisor is not regulated: - Proof that the profession of tax advisor has been exercised for at least one year in the previous ten years for at least 16 hours per week in the other member state or contracting state or in Switzerland - Certificate from the competent authority of the home state that preparation has been made for the exercise of the profession of tax advisor.
Remedy
Reconsideration proceedings pursuant to Section 29 DVStB or action before the Tax Court
Links to more information
Status:28.08.2023
Responsible for editing:Bayerisches Staatsministerium der Finanzen und für Heimat
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