Aptitude test for recognition of professional qualification as a tax consultant Acceptance
Applicants with a certificate of qualification or training that entitles them to provide independent assistance in tax matters in another member state of the European Union or state party to the Agreement on the European Economic Area or in Switzerland and who wish to work as a tax advisor in Germany can take an aptitude test upon application. Successful completion of the aptitude test confers the same rights as successfully passing the tax consultant examination.
The aptitude test is a state examination. The examination consists of a maximum of two written examination papers and an oral examination. The examinations are conducted by the state examination board of the Saarland Ministry of Finance and Science.
The aptitude test is a state examination for applicants who have acquired a certificate of competence or training which entitles them to provide independent assistance in tax matters in another member state of the European Union or a signatory state to the Agreement on the European Economic Area or in Switzerland and who wish to work as a tax consultant in Germany.
- § Section 37 of the Tax Consultancy Act (StBerG)
- § Section 37a (2) of the Tax Consultancy Act (StBerG)
- § Section 37b of the Tax Consultancy Act (StBerG)
- § Section 39 of the Tax Consultancy Act (StBerG)
- - § 1 ff. Ordinance on the Implementation of the Regulations on Tax Consultants, Tax Agents and Professional Practice Firms (DVStB)
The aptitude test can only be taken if you have previously been admitted to the test.
If you have been admitted to the aptitude test, you will take part in the written examinations. If the overall grade for the written examination does not exceed 4.5, you will be invited to take the oral examination.
The aptitude test must be taken before an examination board at the highest tax authority of the federal state in which you wish to practise the profession of tax consultant in the future. In Saarland, this is the Ministry of Finance and Science.
If the aptitude test is not passed, an action may be brought before the tax court.
Participation in the examination requires prior approval by the responsible Chamber of Tax Consultants.
The text was automatically translated based on the German content.
The aptitude test is a state examination for applicants who have acquired a certificate of competence or training which entitles them to provide independent assistance in tax matters in another member state of the European Union or a signatory state to the Agreement on the European Economic Area or in Switzerland and who wish to work as a tax consultant in Germany.
- § Section 37 of the Tax Consultancy Act (StBerG)
- § Section 37a (2) of the Tax Consultancy Act (StBerG)
- § Section 37b of the Tax Consultancy Act (StBerG)
- § Section 39 of the Tax Consultancy Act (StBerG)
- - § 1 ff. Ordinance on the Implementation of the Regulations on Tax Consultants, Tax Agents and Professional Practice Firms (DVStB)
The aptitude test can only be taken if you have previously been admitted to the test.
If you have been admitted to the aptitude test, you will take part in the written examinations. If the overall grade for the written examination does not exceed 4.5, you will be invited to take the oral examination.
The aptitude test must be taken before an examination board at the highest tax authority of the federal state in which you wish to practise the profession of tax consultant in the future. In Saarland, this is the Ministry of Finance and Science.
If the aptitude test is not passed, an action may be brought before the tax court.
Participation in the examination requires prior approval by the responsible Chamber of Tax Consultants.
The text was automatically translated based on the German content.