Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for recognition as a tax consultant from abroad

Description

If you have obtained your degree abroad and would like to work as a tax consultant in Germany, your suitability must be checked. This so-called aptitude test is a shortened tax consultant examination. You can also apply for a tax consultant examination if you meet the requirements.

Prerequisites

Admission to the qualifying examination is subject to the following conditions:

You possess a certificate of competence or training that entitles you to provide independent assistance in tax matters in your country of origin. The qualification and training certificate must have been issued by a competent authority. The qualification or training certificate must certify that you are authorized to provide assistance in tax matters in the country in which you acquired the professional qualification.
You have successfully completed your training.
Your education has been recognized as equivalent
If your professional qualification is not recognized, but you have grandfather rights
For non-regulated professions: you must have worked as a tax consultant for at least 1 year in the last 10 years. You must have worked at least 16 hours per week. The country of origin must certify that you have been prepared for the profession.

Required documents

Evidence of your education. These are for example:
- Examination certificates
- Diplomas
- Qualification and training certificates
- certificates
in the case of previous professional experience, case lists containing the following information:
- File or business number
- Subject
- Period
- Type and scope of activity
- Status of case
- Anonymized work samples
Curriculum vitae
Passport photograph
The required qualification or training certificates must have been issued in a Member State or Contracting State or Switzerland by an authority competent under the laws and regulations of that State.

Notice:

Please submit the documents with a certified translation in German. Submit the evidence as a transcript or copy with official certification.

Fees (costs)

Application fee: EUR 200.00

Examination fee: EUR 1.100,00

Deadlines

Deadline for the qualifying examination: None.

Deadline for tax advisor examination: 30.4. of the respective year.

Processing time

The competent authority will confirm receipt of the documents within one month. When your documents are complete, the Chamber of Tax Consultants sets the date for the aptitude test. The examination usually takes place in April each year.

Responsible body

Please contact the responsible chamber of tax advisors.

Procedure

You take the aptitude test before the competent supreme state tax authority. You apply for admission to the examination at the responsible chamber of tax consultants.
The examination consists of a written part with a maximum of two written examinations and an oral examination. In contrast to the "normal" tax consultant examination, however, the qualifying examination is a shortened examination, as not all examination areas are examined. The examination areas of the qualifying examination are:
- Tax procedural law as well as criminal tax law and the law governing tax offences.
- Taxes on income and earnings
- Valuation law, inheritance tax and real estate tax
- Excise and transport taxes, main features of customs law
- Commercial law as well as basic principles of civil law, company law, insolvency law and the law of the European Union
- Business administration and accounting
- Economics and
- Professional Law
In the following cases, an examination area may be omitted:
- You have completed this area in your education or in a continuing education program
- or you have worked in this field
- and the competent body recognizes your knowledge.
Submit the documents mentioned under "Required documents".
If you have passed the qualifying examination, you will be appointed as a tax consultant by the Chamber of Tax Consultants.