Tax consultant examination; application for admission
You must apply for admission to the tax advisor examination at the Chamber of Tax Advisors.
Description
The tax consultant examination is a nationally uniform state examination. By passing the examination, the candidate documents the high level of professional qualification required to practice as a tax consultant.
Participation in the tax consultant examination requires admission, which is granted by the competent body. The official form of the competent body shall be used for the application. Fees are charged for the application. In addition to the admission fee, there are also costs for taking the examination. Deadlines must be observed for the application.
The Chamber of Tax Consultants in whose district the applicant works full-time or, if the applicant does not work, in whose district he/she has his/her main place of residence, is responsible.
Admission to the tax advisor examination can take place in several ways according to the Tax Advisor Act (StBerG).
Prerequisites
Admission to the tax consultant examination is required
- who has successfully completed a university degree in economics or law or a university degree with a specialization in economics and can provide evidence of subsequent practical work of two or three years.
- those who demonstrate completion of a commercial apprenticeship (e.g. tax clerk) or equivalent prior education may be admitted to the tax advisor examination upon proof of the corresponding practical activity. After successfully passing the examination to become a tax specialist or certified accountant, the period of practical activity is shortened.
Whether the completed studies or the corresponding professional training meets the requirements of § 36 StBerG can only be bindingly decided by the competent body. Upon request, it will provide information on the fulfillment of individual admission requirements.
Deadlines
The application for admission to the tax consultant examination can only be made for participation in the next examination, § 1 para. 2 sentence 2 Ordinance on the Implementation of the Regulations on Tax Consultants, Tax Agents and Professional Practice Companies (DVStB). The application for the current examination year is possible until April 30.
Required documents
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Resume
with detailed information about the person and the professional career
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Passport photo
(not older than one year)
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Certificates/Documents/Certificates about
- the completion of a university degree in economics or law or a university degree with a specialization in economics and the respective standard period of study or
- the completion of a technical college education with a specialization in economics which began in the acceding territory before January 1, 1991, or
- successful completion of a final examination in a commercial training occupation or other equivalent prior training and/or
- successful completion of an examination to become a certified accountant or tax specialist.
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if applicable, certificates on the awarding of academic degrees
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Evidence of practical activities in the field of taxes administered by the federal or state tax authorities.
(employer's certificate)
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If applicable, proof of military/civilian service, statutory maternity protection period
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If applicable, certificate from the Chamber of Auditors or other competent body on the appointment as auditor or sworn auditor or on passing the examination as auditor or sworn auditor.
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Official medical certificate, if applicable
Please enclose only a current medical certificate from a public health officer, which must be obtained at your own expense. This should provide information on which measure can compensate for your physical disability in terms of time and technology. Temporary illnesses or acute injuries are not disabilities within the meaning of Section 18 (3) of the Ordinance on the Implementation of the Regulations on Tax Consultants, Tax Representatives and Professional Practice Companies (DVStB).
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All certificates, deeds and attestations must be submitted in notarized or officially certified form (if necessary, to be sent by post to the relevant Chamber of Tax Advisors/examination office).
The documents must be submitted in German (with a certified translation, if necessary).
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Note on proof of practical activity:
Certificates of the nature and duration of your activity in the field of taxes administered by the federal or state tax authorities must be submitted. The certificate must contain information on
- Period of employment (beginning and end, if applicable),
- type of employment (e.g. salaried employee, freelancer, civil servant),
- the working time (in number of hours per week)
- information on the type and scope of work in the field of taxes administered by the federal or state tax authorities (in number of hours per week)
- any periods of career interruption of more than temporary duration (e.g., extended leave of absence, overtime compensation, parental leave, periods of illness, etc.).
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For repeat applications, suffice:
- current curriculum vitae
- current passport photo
- current employer's certificate
Links to more information
Status:20.10.2023
Responsible for editing:Bayerisches Staatsministerium der Finanzen und für Heimat
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