Information - Services - Formalities by subjects - Business start-up, development and management - Registration obligations - Tax consultant examination; application for admission - Dienstleistungsportal Bayern

Description

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 chamber district you are domiciled 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 specialization 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 of study in economics or law or another university course of study in economics with a standard period of study of less than four years in each case and have subsequently worked for a period of at least three years for at least 16 hours per week in the field of taxes administered by the federal and state tax authorities, 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 taxes administered by the federal and state 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 as defined in items 1 and 2 and a further degree qualifying for a profession was obtained in a further university course of study requiring such a degree as defined in items 1 and 2 (e.g. a bachelor's degree and a master's degree based thereon), the standard periods of study of both courses of study shall be 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 advisor examination by April 30 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

Legal bases

• §§ 35 ff Steuerberatungsgesetz (StBerG)
• §§ 1 ff Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (DVStB)

Remedy

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

Links to more information

• Steuerberaterkammer Nürnberg
• Steuerberaterkammer München

Related issues

• Tax consultant; application for admission to aptitude test in case of foreign professional qualification