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Revenue Authority

Tax advisor examination

Successfully passing the tax consultant exam is a prerequisite for appointment as a tax consultant.
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Detailed description

The tax consultant examination is a state examination. Passing the exam is usually a necessary condition for appointment as a tax consultant.
The exam consists of three written supervision papers and an oral exam.
While the Chambers of Tax Advisors are responsible for the organizational implementation of the examination, the examination services are accepted by the state examination board of the Hamburg tax authority.

 

Information

Prerequisites

They have
- a successfully completed degree in economics or
- university degree in law or
- another university degree with a subject in economics
and completed several years of practical work

or

They have
- achieved a qualification in a commercial training occupation (e.g. tax clerk) or
- achieved other equivalent training
and proof of several years of professional experience

or

They are
- in the financial administration as a senior civil servant or
- as a comparable employee or
- belonged to this
and have/had worked there for several years as a clerk or in at least an equivalent position.

Documents required

  • Application for admission to the tax consultant examination
  • Curriculum vitae with precise personal information and professional career
  • passport photo
  • certified transcript / copies of the certificates, test certificates, diplomas (certificates and certificates), proof of qualifications about the legal educational requirements for the examination as a tax consultant

Please note

For further important information, leaflets and application forms, see the links.

Deadlines

The registration period for the tax consultant examination ends on April 30th of the respective examination year in which the applicant would like to take part.

Procedure

You submit the application to the Chamber of Tax Advisors.

The Chamber of Tax Advisors is responsible for:
- admission to the examination
- Exemption from the exam
- the organizational implementation of the examination

Locally responsible is the Chamber of Tax Advisors in whose district you are primarily professionally active at the time you submit your application or if you are not working where you are resident.

Processing time

no

Fees


  • Application for admission to the tax consultant examination: 300 EURO

  • Examination fee for the tax consultant examination: 1,250 EURO

  • Application for the issuance of binding information: 200 EURO

  • Application for exemption from the tax advisor exam: 200 EURO

Legal remedies

In matters relating to the approval of tax advisor examinations, the financial legal process is available (see Section 33 Paragraph 1 No. 3 of the Financial Court Regulations)

Legal basis

§§ 35 ff. Tax Advisory Act (StBerG)

§§ 1 ff. Ordinance on the implementation of the regulations on tax consultants, tax agents and professional training companies (DVStB)

Address and contact information

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Keywords: Tax advisor exam Admission to the tax advisor examination Appointment as a tax advisor Registration for the tax advisor exam Examination of tax consultants

Last updated: 16.01.2025