Steuerberaterprüfung; Beantragung einer verbindlichen Auskunft

You can apply to the relevant Chamber of Tax Consultants for legally binding information on the fulfillment of individual requirements for admission to the examination or for exemption from the examination.

Upon application, the competent authority may issue legally binding written information on the fulfillment of individual requirements for admission to the examination or for exemption from the examination as a tax consultant.

The competent authority is the Chamber of Tax Consultants in whose district the applicant works full-time or, if the applicant does not work, has his/her main place of residence. If this location is abroad, the Chamber of Tax Consultants in whose district the location of the intended professional establishment in Germany is located is responsible. If the intended professional establishment is located abroad, the Chamber of Tax Consultants to which the application for admission to the examination was submitted is responsible.

• Required documents
  • Curriculum vitae with detailed personal and professional details
  • Certificates/certificates/attestations concerning
    • the completion of a university degree in economics or law or a university degree with a specialization 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 January 1, 1991 or
    • the successful final examination in a commercial apprenticeship or other equivalent previous training 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
  • If specified in the application: Proof of military/civilian service, statutory maternity protection period

  Note on proof of practical experience:

  Certificates of the nature and duration of your work 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, if applicable, end),
  • the 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 a temporary nature (e.g. extended leave of absence, overtime compensation, parental leave, sick leave, etc.).

  Only for applications for binding information on exemption from the tax consultant examination:

  the application must be accompanied by a certificate from a German university, the last official authority or the head of a parliamentary group confirming the nature and duration of the activity (or teaching activity as a professor) in the field of taxes administered by the federal or state tax authorities. The certificate must contain the information listed above.

You can apply for binding information if you are mainly employed in Bavaria or, if you are not employed, if you live in Bavaria.

You can also apply for binding information if you intend to establish yourself professionally in Bavaria or have applied for admission to the examination in Bavaria.

Fees are charged in accordance with the Tax Consultant Remuneration Ordinance.

The information must be requested from the relevant Chamber of Tax Consultants.

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Action before the tax court