Steuerberater Eignungsprüfung zur Anerkennung der Berufsqualifikation abnehmen
Inhalt
Begriffe im Kontext
- Anerkennung von Qualifikationen zum Zwecke der Beschäftigung in einem anderen Mitgliedstaat
Fachlich freigegeben am
Fachlich freigegeben durch
- § Section 37a of the Tax Consultancy Act (StBerG)
- § Section 39 of the Tax Consultancy Act (StBerG)
- §§ 1 ff. Ordinance on the Implementation of the Regulations on Tax Consultants, Tax Agents and Tax Consultancy Companies (DVStB)
- § Section 4 Ordinance on the Implementation of the Regulations on Tax Consultants, Tax Agents and Tax Consultancy Companies (DVStB)
The aptitude test is a special form of tax consultant examination. If you have a professional qualification from another European country, passing the aptitude test entitles you to work independently and to use the title "tax consultant" in Germany.
Applicants with a certificate of qualification or training that entitles them to provide independent assistance in tax matters in another member state of the European Union or state party to the Agreement on the European Economic Area or in Switzerland and who wish to work as a tax advisor in Germany can take an aptitude test upon application. Successfully passing the aptitude test confers the same rights as successfully passing the tax consultant examination.
The aptitude test is a state examination. The examination consists of a maximum of two written examination papers and an oral examination. The examinations are conducted by the state examination board of the Rhineland-Palatinate Ministry of Finance.
You must submit an application for admission to the aptitude test together with the required attachments.
The aptitude test can only be taken if you have previously been admitted to the test.
If you have been admitted to the aptitude test, you will take part in the written examinations. If the overall grade for the written examination does not exceed 4.5, you will be invited to take the oral examination.
The aptitude test must be taken before an examination board at the highest tax authority of the federal state in which you wish to practise the profession of tax advisor in the future. In Rhineland-Palatinate, this is the Ministry of Finance.
The aptitude test is a state examination for applicants who have acquired a certificate of competence or training that entitles them to provide independent assistance in tax matters in another member state of the European Union or state party to the Agreement on the European Economic Area or in Switzerland and who wish to work as a tax consultant in Germany.
Participation in the examination requires prior approval by the responsible Chamber of Tax Consultants.