How to Become a Tax Advisor in Germany

Become a Tax Advisor

If you are interested in assisting businesses or individuals with tax issues, you may be considering obtaining a license to act as a tax advisor (Steuerberater). This qualification is usually obtained by passing the Steuerberaterprufung, a special nationwide state examination.

The exam includes a written and an oral examination. The written part is a multiple-choice test with three exams of 6 hours each, and the oral exam involves one or two interviews.

You need to pass this exam in order to be licensed as a German certified tax advisor (Steuerberater). In addition, you must have legal qualifications.

A law degree is not sufficient; you must also have passed the Steuerberaterprufung and be licensed as a Rechtsanwalte (attorney-at-law) or Wirtschaftsprufer (certified public accountant). In addition, you must have completed a number of years of professional training in taxation, including studies at a university or other tertiary institution.

There are a number of strict professional duties that apply to all licensed tax advisors in Germany, namely that they must be independent from their employer’s orders in their work and that they must not perform any commercial activities (e.g., providing consultancy services).

You must also be registered as a member of the Federal Chamber of Tax Advisers (Bundessteuerberaterkammer). The Bundessteuerberaterkammer oversees all licensing and supervisory aspects for German certified tax advisors. The Chamber has its own regulatory framework, which includes the Act on Tax Advisors Steuerberatungs  the related Tax Advisers’ Code of Conduct and the Tax Advisers’ Fees Regulation.

Leave a Reply

Your email address will not be published. Required fields are marked *