Antrag auf Zulassung zur Steuerberaterprüfung

• Section 35 StBerG
• 36 StBerG
• 37b para. 1 and 2 StBerG
• § 1 ff. DVStB

Admission to the tax consultant examination must be applied for in writing to the relevant Chamber of Tax Consultants.

Participation in the tax consultant examination requires admission, which is granted by the competent authority. The official form of the competent authority must be used for the application. Fees are charged for the application. In addition to the admission fee, there are also fees for taking the examination. Deadlines must be observed for the application.

Responsibility lies with the Chamber of Tax Consultants in whose district the applicant is primarily professionally active or, if the applicant is not professionally active, has his/her place of residence.

The competent Chamber of Tax Consultants will issue a written decision.

• Curriculum vitae with detailed personal and professional details
• Passport photo (not older than one year)
• Certificates/certificates/certifications concerning
  • the completion of a university degree in economics or law or another university degree in an economics subject and the respective standard period of study or
  • the successful final examination in a commercial apprenticeship or other equivalent previous education and / or
  • the successful examination to become a certified accountant or tax specialist
• Proof of practical experience in the field of taxes administered by the federal or state tax authorities of at least 16 hours per week (employer certificates)

Form of evidence:

All certificates, documents and attestations must be submitted in notarized or officially certified form (to be sent by post to the relevant Chamber of Tax Consultants).
The documents must be submitted in German (with a certified translation if necessary).

Notes on proof of practical experience:

Certificates of the type and duration of work in the field of taxes administered by the federal or state tax authorities must be submitted; the certificate must contain information on

• the period of employment (start and, if applicable, end),
• the type of employment relationship (e.g. employee, freelancer, civil servant)
• the working hours (in number of hours per week)
• the content and scope of the activity in the area of taxes administered by the federal or state tax authorities (in number of hours per week)
• all periods of career interruption of more than temporary duration (e.g. extended leave of absence, overtime compensation, parental leave, sick leave, etc.).

Admission to the examination is open to

• anyone who has successfully completed a university degree in economics or law or another university degree with an economics specialization and then provides evidence of three or two years of practical experience.
• Anyone who has completed a commercial apprenticeship (e.g. as a tax clerk) or equivalent previous training and then provides evidence of eight years of practical experience can also be admitted to the tax consultant examination without a university degree. In the case of a successfully completed examination to become a tax specialist or certified accountant, the period of practical work is reduced to six years.

The practical work must cover at least 16 hours per week in the area of taxes administered by the federal or state tax authorities.

Whether the completed course of study or the corresponding professional training meets the requirements of Section 36 StBerG can only be decided with binding effect by the competent authority. Upon request, it will provide information on the fulfillment of individual admission requirements.

Processing fee: 300,- € (2025);
(examination fee in case of admission: 1.250,- €)

The application for admission to the tax consultant examination can only be submitted for participation in the next examination. Applications can be submitted until April 30 of the respective year.

The tax consultant examination is a nationally standardized state examination that is held by the relevant Ministry of Finance. By passing the examination, the candidate documents the high level of professional qualification required for practicing the tax consultancy profession.
Admission to the tax consultant examination must be applied for in writing to the relevant Chamber of Tax Consultants.

Saarland Chamber of Tax Consultants KdöR
Nell-Breuning-Allee 6 (Entrance 1 A/B)
66115 Saarbrücken