responsibility finder
Schleswig-Holstein

Apply for a shortened examination to become a tax advisor

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6Plus)

Service Description

If you would like to take the tax consultant exam, you can apply to shorten the exam under certain conditions.

Tax advisors help people with their tax affairs. They ensure that citizens can manage their finances and fulfill their tax obligations.

If you want to work as a tax consultant, you usually have to pass an examination to prove your expertise.

Examination areas of the tax consultant examination are

  • Tax procedural law as well as criminal tax law and the law on tax offenses,
  • Taxes on income and earnings,
  • valuation law, inheritance tax and property tax,
  • excise and transaction taxes, basic principles of customs law,
  • Commercial law and the main features of civil law, company law, insolvency law and European Union law,
  • Business administration and accounting,
  • economics,
  • professional law.

Not all areas are necessarily tested in the examination.

Under certain circumstances, you can take a shortened examination.

This applies if you are

  • a certified public accountant or
  • are a sworn auditor or certified auditor or
  • have passed the examinations required for these professions.

In these cases, you will not be examined in the following areas:

  • Commercial law and the main features of civil law, company law, insolvency law and European Union law,
  • Business administration and accounting and
  • economics.

The examination is then divided into

  • 2 instead of usually 3 written examination papers, which are 4 to 6 hours long and
  • an oral examination lasting no longer than 90 minutes per candidate.

You can apply to shorten the examination at the Chamber of Tax Consultants in whose district you are or will be predominantly professionally active. If you do not work, the Chamber of Tax Consultants in your district of residence is responsible.


Requirements
  • You meet the admission requirements for the tax consultant examination.
  • You are active as
    • Certified public accountant or as
    • certified public accountant or sworn auditor or
    • have successfully passed the examinations required for these professions.
Which documents are required?
  • Certificate of the Chamber of Public Accountants on
    • the appointment as a certified public accountant or
    • the appointment as a sworn auditor, or
    • proof that the examination as an auditor or certified auditor has been passed
  • other required documents:
    • Application for admission with curriculum vitae
    • Proof of professional qualifications
What are the fees?

The fee is usually determined by a fee schedule of the responsible Chamber of Tax Consultants. A fee of EUR 1,000 is provided for by law. The scale of fees may deviate from this amount.

Legal basis
Appeal
  • Reconsideration proceedings, in the event of failure of the audit
  • Action before the tax court
What else should I know?

There are no indications or special features.

Weiterführende Informationen

Teaser

If you would like to take the tax consultant exam, you can apply to shorten the exam under certain conditions.

Requirements

  • You meet the admission requirements for the tax consultant examination.
  • You are active as
    • Certified public accountant or as
    • certified public accountant or sworn auditor or
    • have successfully passed the examinations required for these professions.

Which documents are required?

  • Certificate of the Chamber of Public Accountants on
    • the appointment as a certified public accountant or
    • the appointment as a sworn auditor, or
    • proof that the examination as an auditor or certified auditor has been passed
  • other required documents:
    • Application for admission with curriculum vitae
    • Proof of professional qualifications

What are the fees?

The fee is usually determined by a fee schedule of the responsible Chamber of Tax Consultants. A fee of EUR 1,000 is provided for by law. The scale of fees may deviate from this amount.

Legal basis

Appeal

  • Reconsideration proceedings, in the event of failure of the audit
  • Action before the tax court

What else should I know?

There are no indications or special features.

Weiterführende Informationen

Further information and offers