Qualifying examination for recognition of professional qualification as a tax consultant, apply for admission
Application for admission to the aptitude test pursuant to Section 37a (2) of the German Tax Consulting Act (StBerG)
Anyone who is a citizen of a member state of the European Union (EU), the European Economic Area (EEA) or Switzerland and who has acquired an educational qualification outside Germany that entitles him or her to provide independent assistance in tax matters may work as a tax consultant in Germany. The prerequisite for this is to take an aptitude test before an examination board at the highest tax authority of the federal state in which the activity is to be taken up. The aptitude test is a special form of tax consultancy examination.
Binding information on whether the requirements for admission to the aptitude test have been met can be requested from the relevant Chamber of Tax Consultants.
Examinations in Saxony
In Saxony, the qualifying examination is administered by an examination board at the Saxon State Ministry of Finance and can be taken regularly either at the same time as the regular tax consultant examination in October or in April of each year. The examination can only be taken in German and consists of a written and an oral part.
In case of failure, the exam can be repeated up to two times.
Some training 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.
Keine zuständige Stelle vorhanden.
- Warum soll ich einen Ort angeben?
- Mit Hilfe der Ortsangabe können wir die für Sie passenden Informationen, Formulare, Dienste und Ihre zuständige Stelle anzeigen.
- Welchen Ort soll ich angeben?
- Zum Beispiel Ihren Wohnort, wenn Sie einen Reisepass beantragen wollen oder den Unternehmensstandort, wenn Sie ein Gewerbe anmelden möchten.
Admission to the qualifying examination is subject to the following conditions, among others:
- Citizenship of a member state of the European Union (EU), the European Economic Area (EEA) or Switzerland and
- a certificate of competence or training entitling the holder to provide independent assistance in tax matters in that state, or
- if the profession of tax advisor is not regulated in that state: Proof of at least one year's work of at least 16 hours per week in the previous ten years in the profession of tax advisor and proof of completion of a course of study preparing for the profession of tax advisor.
- Binding information on whether the requirements for admission to the examination are met must be applied for from the Chamber of Tax Consultants of the Free State of Saxony using the officially prescribed form and the relevant supporting documents
- Written information will be provided as to whether and which admission requirements have been met
- The application for admission to the qualifying examination must be submitted in writing to the Chamber of Tax Consultants of the Free State of Saxony using the officially prescribed form and the relevant supporting documents
- The Chamber of Tax Consultants checks whether the information provided is complete and correct; if necessary, it will make further inquiries
- You will receive written notification of your admission to the examination
- The date, place and details of the examination will be communicated in a written summons
- The written examination takes place on two consecutive days and includes two papers
- You will be notified in writing of the result of the written examination and, if applicable, you will be invited to take the oral examination
- The result will be communicated exclusively in writing; telephone or oral inquiries are to be refrained from
- 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 of the Free State of Saxony
- for the binding information (admission requirements): EUR 200,00
- for the application for admission: EUR 200,00
- EUR 1,000
- If you do not pay the examination fee on time, this will be considered as a waiver of admission to the examination
- If you withdraw before the payment deadline, the examination fee will be waived. If you withdraw before the completion of the last supervisory paper, half of the examination fee will be refunded (EUR 500.00)
- § 37a Abs. 2 bis 5 und 37b Steuerberatungsgesetz (StBerG) – Prüfung in Sonderfällen
- § 38a Steuerberatungsgesetz (StBerG) – Verbindliche Auskunft
- § 39 Steuerberatungsgesetz (StBerG) – Gebühren für Zulassung, Prüfung und verbindliche Auskunft
- §§ 1, 4, 5 Abs. 2 Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (DVStB) – Zulassungsverfahren
- §§ 6, 7 Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (DVStB) – Prüfungszulassung, verbindliche Auskunft
Saxon State Ministry of Finance 03.03.2020