Tax consultant exam, apply for admission

Application for admission to the tax consultant examination pursuant to §§ 35 et seq. of the German Tax Consultancy Act (StBerG).

In order to work as a tax consultant, you must take the tax consultant examination before an examination board at the highest tax authority in the federal state in which you currently predominantly work or live. Certain professional qualifications are required for admission to the tax consultant examination. Under certain conditions, exemption from the examination is also possible.

Binding information

Upon request, the responsible chamber of tax consultants will provide you with binding information on the requirements for admission to the tax consultant examination and, if applicable, for exemption from the examination.

Examinations in Saxony

The tax consultant examination in Saxony is held by an examination board at the Saxon State Ministry of Finance. The written part of the examination takes place annually at the beginning of October - the application for admission to the examination must be submitted to the Chamber of Tax Consultants of the Free State of Saxony by the end of April of the respective examination year.

In case of failure, the examination can be repeated up to two times.

Citizens of the European Union (EU), the European Economic Area (EEA) and Switzerland can take an aptitude test instead of the tax consultant examination.

Some further education institutes offer preparatory courses.

Single Point of Contact

For this procedure, you can use the service of the Single Point of Contact (Einheitlicher Ansprechpartner). They will guide you through the administrative procedure, take care of correspondence with all the offices responsible for your request and will be available to you as a competent advisor.

Onlineantrag und Formulare

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Service details

Prerequisite

In Saxony, admission to the tax consultant examination is open to anyone who

  • is predominantly employed in Saxony or, if there is no professional activity, who lives in Saxony,
  • has completed a course of study in economics, law or another university course of study with a specialization in economics and has subsequently worked practically for two years in the field of taxes administered by the federal or state tax authorities; if the standard period of study is less than four years, three years of professional experience are required,
  • passed the final examination for a commercial apprenticeship and then worked for eight years in the field of taxes administered by the federal or state tax authorities; (six years of professional experience are required if the candidate has successfully passed the examination to become a certified accountant or tax specialist), or
  • belongs or has belonged to the tax administration as a civil servant in the higher service or as a comparable employee and has been practically employed by it for at least six years as a clerk or in at least an equivalent position.

Those who have not yet fulfilled the required periods of professional practice at the time of application may be admitted to the examination on condition that this admission requirement is fulfilled by the start of the written examination.

Examination exemption

In the case of appropriate qualifications and many years of professional experience in the field of taxes administered by the federal or state tax authorities, the Chamber of Tax Consultants shall grant an exemption from the examination. This applies, among others, to:

  • professors
  • former tax judges
  • former civil servants and employees of the tax administrationIn this case, an application for exemption from the tax advisor examination must be submitted to the Chamber of Tax Advisors.

Procedure

Before applying for admission to the examination, you should carefully read the information sheet on the tax advisor examination.

Binding information in case of doubt as to whether individual requirements for admission to or exemption from the examination are met

Information as to whether the requirements for admission to or exemption from the tax consultant examination are met must be applied for in writing to the Chamber of Tax Consultants of the Free State of Saxony.

  • The application must be made on an officially prescribed form and submitted to the Chamber of Tax Consultants, including the necessary supporting documents.
  • Information as to whether and which admission requirements are met will be provided in writing.

Application for admission to / exemption from the examination

The application for admission to or exemption from the tax consultant examination must be submitted in writing to the Chamber of Tax Consultants of the Free State of Saxony, observing the application deadline.

  • The application must be made on an officially prescribed form and submitted to the Chamber of Tax Consultants, including the necessary supporting documents.
  • The Chamber of Tax Consultants checks whether the information provided is complete and correct; if necessary, it obtains further information.
  • The notice of admission to or exemption from the examination is issued in writing.
  • Those who have passed the examination as auditors or certified public accountants, or who have already been appointed for such activity, may apply for the examination in an abbreviated form. For this purpose, the designated field in the application form must be marked with a cross.

Tax consultant examination

  • The date, place and details of the examination will be communicated in the written invitation.
  • In the written examination, three papers are written on three consecutive days under supervision.
  • A written notification of the result of the written examination is issued - if necessary, together with the invitation to the oral examination.
  • The result will be communicated in writing only; no further inquiries by telephone or orally are to be made.
  • If the oral examination is missed without sufficient excuse, the examination as a whole is deemed to have been failed; otherwise a make-up date is set.
  • The Saxon State Ministry of Finance issues a certificate confirming that the candidate has passed the examination, which can be used to apply for appointment by the Chamber of Tax Consultants.

The Chamber of Tax Consultants of the Free State of Saxony answers questions in connection with the application.

Required documents

  • Proofs and certificates of professional qualifications and activities (copies or transcripts of certificates and other documents please with official certification)
  • Curriculum vitae
  • Passport photograph

Please refer to the respective application form to find out which additional documents you need to submit.

Deadlines

  • Application for admission: by the end of April each year.
  • Examination date: the written examination is expected to start on the first Tuesday after 03.10. of each year (if 03.10. falls on a Monday: one week later).

The exact dates for the tax consultant examinations are published on the portal of the Chamber of Tax Consultants of the Free State of Saxony.

Costs

Processing fee

  • for the binding information: EUR 200,00
  • for the application for admission / exemption: EUR 200,00

Examination fee

  • EUR 1,000

Notes:

  • Failure to pay the examination fee on time will be considered as a waiver of admission to the examination.
  • In case of withdrawal before the payment deadline, the examination fee will be waived. In case of withdrawal before completion of the last supervisory work, half of the examination fee will be refunded (EUR 500.00).

Legal basis

Release note

Saxon State Ministry of Finance. 06.10.2017