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Application for admission to the aptitude test

The aptitude test is a special form of tax consultant examination. The aptitude test according to § 37a para. 2 StBerG is only intended for persons who with a professional qualification that they have acquired or have been recognised in another European country (§ 5 para. 2 no. 4 DVStB) and which entitles them there to provide assistance in tax matters, who want to work as a tax consultant in Germany on a commercial basis (i.e. self-employed) or who want to use the title "tax consultant" here.

According to § 37a para. 2 StBerG, admission to the aptitude test requires that the applicant has a certificate of competence or training that entitles the applicant to independent assistance in tax matters in the country of origin.  

Pursuant to § 37 (3) sentence 2 StBerG, the certificate of competence and training must have been issued by a competent authority designated in accordance with the laws and regulations of the country of origin and certify that the holder's level of professional qualifications is at least immediately below the level pursuant to Art. 11 letter d or e Professional Recognition Directive (meaning a university degree of at least 3 years standard period of study).

Pursuant to § 37.3 sentence 3 of the StBerG, evidence of formal qualifications attesting to the completion of training acquired in another Member State or Contracting State or Switzerland shall be treated as such, provided that it has been recognised as equivalent by the Member State issuing the evidence of formal qualifications and confers the same rights with regard to taking up and exercising the profession of tax consultant or prepares students for the exercise of the profession.

According to § 37 (3) sentence 4 StBerG, professional qualifications that do not (or no longer) meet the legal requirements of the country of origin for taking up and practicing the profession of tax consultant, but which confer on their holders rights acquired in the past while preserving their vested rights, are also treated as such.

If the profession of tax advisor is not regulated in the country of origin, i.e. the commencement and exercise of the professional activity is not subject to the possession of certain professional qualifications by laws and regulations, admission to the aptitude test also requires that the profession of tax advisor has been exercised for one year in the previous ten years in the country of origin to the extent of at least 16 hours per week. In this case, the competent authority of the country of origin must additionally certify that the applicant has been prepared to practice the profession. However, the obligation to provide proof of this one-year professional experience does not apply if the proof of training constitutes the completion of regulated training within the meaning of Art. 13 para. 2 subparagraph 3 of the Professional Recognition Directive. Regulated training is defined as the training courses listed in Annex III to the Directive at the level of qualification referred to in Art. 11(c) of the Professional Recognition Directive (i.e. a diploma obtained after completion of post-secondary education of at least one year of standard period of study).

Application for admission to the aptitude test on an official form, stating:

- Domicile or address of the predominant place of residence

- Profession and place of professional activity

The application shall be accompanied by:

- Curriculum vitae with precise information about the person and professional career

-Passport photo

- Certified transcripts/copies of examination certificates/diplomas/certificates of competence on the legal educational requirements for the examination as a tax consultant.

- A certificate from the competent authority of a Member State of the European Union or a State party to the Agreement on the European Economic Area or Switzerland proving that the applicant has obtained a diploma entitling him or her to assist in tax matters in that Member State, Contracting State or Switzerland.

In the case of countries of origin in which the profession of tax consultant is not regulated:

- Proof that the profession of tax advisor has been practiced for one year in the previous ten years in the other Member State or Contracting State or in Switzerland to the extent of at least 16 hours per week. The obligation to provide proof of one year's professional experience does not apply if the proof of training confirms the completion of a regulated training course.

- A confirmation from the competent authority of the country of origin that the applicant has been prepared to practice the profession of tax advisor.

- Proof of knowledge gained in the examination areas that are to be omitted according to the application

Hint:

Own documents must be submitted in German; other documents must be submitted with a certified translation.

Proof of payment of the admission fee.

Processing of a request for binding information: EUR 200

Participation in the exam : EUR 1,200

Processing of an application for admission to the aptitude test: EUR 200

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Brandenburg Chamber of Tax Advisors

• Section 37a (2) of the Tax Consultancy Act (StBerG)

• Https://www.stbk-brandenburg.de/Wie-werde-ich/Steuerberater/Steuerberaterpruefung

Brandenburg Chamber of Tax Advisors