Tax consultant examination - Apply for admission to the examination am Standort Steuerberaterkammer Berlin

Payment options

The tax consultant examination is a nationally standardised state examination. By passing the exam, you document that you have the necessary high level of professional qualification for the tax consultant profession.
You must be authorised to take part in the tax consultant examination. To do this, you must submit an application to the relevant Chamber of Tax Consultants.

Procedure
1. apply for admission to the tax consultant examination at the Chamber of Tax Consultants. You can do this online or in writing by post.
2. the Chamber of Tax Consultants will check whether you fulfil the requirements for admission to the examination.
3. you will receive a fee notice or you can pay the fee directly online. In addition to the admission fee, there are also costs for taking the examination.
4. you will receive written admission to the examination by post.
The written invitation will inform you of the date, venue and more detailed information on the examination procedure.

Prerequisites

• Graduation from a university with a degree in economics or law or another university degree with a specialisation in economics and several years of practical experience
  
  You must have a university degree in business or law. You must also have several years of practical work experience. The duration of the practical work experience depends on how long the university degree programme lasted. If you studied for at least eight semesters, two years are required; if you studied for less than eight semesters, three years of practical work must be completed.
• Completion of commercial training in the field of tax law and several years of practical experience
  
  You will also be admitted after completing a commercial training programme in the field of tax law if you have completed eight years of practical work. If you have successfully passed the examination to become a certified accountant or tax specialist, this period is reduced to six years of practical work.
• Senior civil servants or comparable employees of the financial administration with several years of practical experience as a clerk
  
  You can also be admitted to the examination as a civil servant in the higher civil service or a comparable employee of the financial administration if you have worked as a clerk or in at least an equivalent position for at least six years.

Documents required

• Application for admission to the tax consultant examination
  
  Online or in writing by post. The official form of the Chamber of Tax Consultants must be used for the written application.
  Deadlines must be observed for the application:
  

  • Application for admission: by the end of April each year
  • Examination date: the written examination is expected to begin on the first Tuesday after 3 October of each year (if 3 October falls on a Monday: one week later)

  The exact dates for the tax consultant examinations are published on the website of the Berlin Chamber of Tax Consultants. (see " More information").
  Note:
  

  • Anyone who has passed the examination as an auditor or sworn accountant or has already been appointed for such an activity can apply for the examination in a shortened form.

  In the case of a repetition application it suffices:
  

  • current curriculum vitae
  • current passport photo
  • current employer's certificate
• Curriculum vitae
  
  with complete data about the person and the professional career
• Passport photo
  
  not older than one year
• Diplomas/degrees/certificates of
  
  • the graduation of a university degree in economics or law or a university degree with a specialisation in economics and the respective standard period of study or
  • the completion of a technical college course in economics begun in the accession territory before 1 January 1991 or
  • the successful final examination in a commercial training occupation or other equivalent previous education and / or
  • the successful examination to become a certified accountant or tax specialist

  All certificates, documents and attestations must be submitted in notarised or officially certified form (if necessary, sent by post to the relevant Chamber of Tax Consultants/examination centre).
  The documents must be submitted in German (with a notarised translation if necessary).
• If applicable, certificates of the award of academic degrees
  
  The certificates must be submitted in notarised or officially certified form (if necessary, sent by post to the relevant Chamber of Tax Consultants/examination centre).
  The documents must be submitted in German (with a notarised translation if necessary).
• Proof of practical activities in the field of taxes administered by the federal or state tax authorities (employer certificate)
  
  Certificates of the type 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 (start and end, if applicable),
  • type of employment relationship (e.g. employee, freelancer, civil servant),
  • the working hours (in number of hours per week)
  • information on the type and scope of work in the area of taxes administered by the federal or state tax authorities (in number of hours per week)
  • all periods of professional interruption of more than temporary duration (e.g. extended leave of absence, overtime compensation, parental leave, sick leave, etc.).

  Certificates must be submitted in notarised or officially certified form (if necessary, sent by post to the relevant Chamber of Tax Consultants/examination centre).
  The documents must be submitted in German (with a notarised translation if necessary).
• If applicable, proof of military/civilian service, statutory maternity protection period
• If applicable, certificate from the Chamber of Auditors or other competent bodies
  
  on the appointment as an auditor or sworn accountant or on passing the examination as an auditor or sworn accountant
• If applicable, official medical certificate
  
  Please enclose only a current medical certificate, which must be obtained at your own expense. This should provide information on the measures that can be taken to 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) DVStB.

Forms

• Application for admission to the tax consultant examination

Fees

Admission to the examination: approx. EUR 40.00-100.00
Conducting the examination per candidate: approx. EUR 280.00
The exact amount of the fees can be found in the current fee schedule of the Berlin Chamber of Tax Consultants.

Legal basis

• Tax Consultancy Act (Steuerberatungsgesetz - StBerG) § 35
• Tax Consultancy Act (Steuerberatungsgesetz - StBerG) § 36
• Tax Consultancy Act (Steuerberatungsgesetz - StBerG) § 37 b para. 1 and 2
• Tax Consultancy Act (Steuerberatungsgesetz - StBerG) § 39
• Ordinance on the Implementation of the Provisions on Tax Consultants, Tax Agents and Professional Practice Companies (Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Berufsausübungsgesellschaften - DVStB) § 1
• Ordinance on the Implementation of the Provisions on Tax Consultants, Tax Agents and Professional Practice Companies (Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Berufsausübungsgesellschaften - DVStB) § 4 para. 1
• Fee schedule of the Berlin Chamber of Tax Consultants

More information

• Information from the Berlin Chamber of Tax Consultants
• Information sheet of the Berlin Chamber of Tax Consultants on the tax consultant examination

Hinweise zur Zuständigkeit

You can be admitted to the tax consultant examination by the Berlin Chamber of Tax Consultants if you are mainly employed in Berlin or, if you are not employed, if you are resident in Berlin.

Download

Seite als PDF herunterladen