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)
- § 39 Tax Consultancy Act (StBerG)
- §§ 1 et seq. Ordinance on the Implementation of the Regulations on Tax Advisors, Tax Agents and Tax Consultancy Companies (DVStB)
- § 4 Ordinance on the Implementation of the Regulations on Tax Advisors, Tax Agents and Tax Consultancy Companies (DVStB)
The aptitude test is a special form of the tax consultant examination. If you have a professional qualification from another European country, you are entitled to pass the aptitude test for self-employment and to bear the title of "tax consultant" in Germany.
Applicants with a certificate of competence or training entitling them to self-employed assistance in tax matters in another Member State of the European Union or a state party to the Agreement on the European Economic Area or in Switzerland and who would like to work as a tax consultant in Germany can take an aptitude test upon application. With the successfully passed aptitude test, the same rights are acquired as through the successfully passed tax consultant examination.
The aptitude test is a state examination. The examination consists of a maximum of two written proctoring papers and one oral examination. The examinations are approved by the State Examination Board of the Ministry of Finance of Rhineland-Palatinate.
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 exam.
If you have been admitted to the aptitude test, you will take part in the written proctoring papers. If the overall grade for the written exam does not exceed 4.5, you will be invited to the oral exam.
The aptitude test must be taken before an examination board at the highest tax authority of the federal state in which you would like to practice the profession of tax consultant 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, which entitles them to self-employed assistance in tax matters in another member state of the European Union or a state party to the Agreement on the European Economic Area or in Switzerland, and who would like to work as a tax consultant in Germany.
Participation in the examination requires prior approval by the responsible Chamber of Tax Consultants.