Zulassung zur Steuerberaterprüfung beantragen

If you would like to work as a tax consultant, you must first pass the tax consultant examination. You must register for this examination,

Would you like to work as a tax consultant? Provided you are professionally qualified, the first step is to take the tax consultant examination before an examination board at the highest tax authority in the federal state in which you currently work or live (if you are not employed).

Under certain conditions, you can also be exempted from the examination; see "Applying for exemption from the tax consultant examination".

Binding information
If you are unsure whether you meet the requirements for admission to the tax consultant examination (or for exemption from the examination), you can obtain binding information from the relevant Chamber of Tax Consultants on request.

Examinations in Hesse
The tax consultant examination in Hesse is conducted by an examination board of the Hessian Ministry of Finance. The written part of the examination takes place annually at the beginning of October. Please submit your application for admission to the examination to the Chamber of Tax Consultants in Hesse by the end of April of the respective examination year.

If you fail the exam, you can retake it up to two times.

Note: Nationals from the European Union (EU), the European Economic Area (EEA) and Switzerland can take an aptitude test instead of the tax consultancy examination if they have a qualification that entitles them to provide independent assistance in tax matters; see "Applying for admission to the aptitude test for assistance in tax matters".

• Proof and certificates of professional qualifications and activities (photocopies or copies of certificates and other documents please with official certification)
• Curriculum vitae

Please refer to the relevant application form to find out which other documents you need to submit.

You can be admitted to the tax consultant examination in Hesse if you

• are predominantly employed in Hesse or, if you are not employed, live in Hesse
• have completed a degree in economics, law or another university degree with an economics specialization and have then worked for 2 years in the field of taxes administered by the federal or state tax authorities (if the standard period of study is less than 4 years: 3 years of professional experience)
• have passed the final examination for a commercial apprenticeship and then worked for 8 years in the field of taxes administered by the federal or state tax authorities (if you have successfully passed the examination to become a certified accountant or tax specialist: 6 years of professional experience).

Tip: If you do not yet meet the required periods of professional practice at the time of application, you can be admitted to the examination on condition that you have fulfilled this admission requirement by the start of the written examination.

Further information

"Information sheet on the tax consultant examination" (on the website of the Chamber of Tax Consultants Hesse under Tax consultants → Tax consultant examination)

Exam exemption

If you have the appropriate qualifications and many years of professional experience in the field of taxes administered by the federal or state tax authorities, the Chamber of Tax Consultants will grant you exemption from the examination. This applies, among others, to

• professors
• former financial judges
• Former civil servants and employees of the tax authorities

In this case, apply to the Chamber of Tax Consultants for exemption from the tax consultant examination.

Processing fee

• for the binding information: EUR 200.00
• for the application for approval/exemption: EUR 200.00

Examination fee

• EUR 1,000

Notes:

• If you do not pay the examination fee on time, you will be deemed to have waived your admission to the examination.
• If you withdraw before the payment deadline, the examination fee will be waived. If you withdraw before completing the last supervisory paper, half of the examination fee will be refunded (EUR 500.00).

Before you apply for admission to the examination, please read carefully the "Information sheet on the tax consultant examination" (available on the website of the Chamber of Tax Consultants Hesse under Tax Consultants → Tax Consultant Examination)

Binding information
(in case of doubt regarding the fulfillment of individual requirements for admission to or exemption from the examination)

You can apply in writing to the Hessen Chamber of Tax Consultants for information on whether you meet the requirements for admission to the tax consultant examination or exemption.

• Complete the application form and compile the necessary supporting documents;
• Submit your application documents to the office named on the form.
• You will receive written information as to whether and which admission requirements you fulfill.

Application for admission to or exemption from the examination

The application for admission to or exemption from the tax consultant examination must be submitted in writing to the Hessen Chamber of Tax Consultants. Please note the application deadline.

• Complete the application and compile the necessary supporting documents;
• Submit your application documents to the office named on the form.
• The Chamber of Tax Consultants will check whether the information is complete and correct and, if necessary, will make further inquiries.
• You will receive written notification as to whether you are admitted to or exempt from the examination.

Tip: If you have passed the examination as an auditor or sworn auditor or have already been appointed for such an activity, you can apply for the examination in abbreviated form. To do so, tick the appropriate box on the application form.

Tax consultant examination

• You will be informed of the date, venue and details of the examination procedure in the written invitation.
• In the written examination, you will complete three papers on three consecutive days under supervision.
• You will receive written notification of the result of the written examination - possibly together with a summons to the oral examination.

Please note: You will only be informed of the result in writing; please refrain from making telephone or oral inquiries.

• If you miss the oral examination without sufficient excuse, you will be deemed to have failed the examination as a whole; otherwise you will be given a make-up date.
• The Hessian Ministry of Finance will issue you with a certificate confirming that you have passed the examination, which you can use to apply for appointment by the Chamber of Tax Consultants; see also "Tax consultant, appointment".

Tip: If you have any questions or need help with the application process, please contact the Hessen Chamber of Tax Consultants

Application for admission

• by the end of April each year

Examination date

• Probably the 1st Tuesday after October 3 of each year (if October 3 falls on a Monday, one week later)

You can find the exact dates on the portal of the Hessen Chamber of Tax Consultants under Tax consultants → Tax consultant exam "Schedule"

Registration is required for the tax consultant examination. Proof must be provided of the relevant qualifications for entitlement to take the examination. Fees are charged for admission to and taking the examination. Deadlines for registration must also be observed. The Hessen Chamber of Tax Consultants is responsible.

Please contact the Hessen Chamber of Tax Consultants (StBK Hessen).