In order to exercise their profession, tax consultants and tax representatives must be appointed by the competent authority. With the appointment, membership is simultaneously established. This is obligatory in a chamber of tax consultants.
To be appointed as a tax consultant, you must
- have passed the examination as a tax consultant or
- be exempted from the test, and
- establish your office in the catchment area of the respective chamber.
If all requirements for the appointment are met, a certificate of appointment will be issued. You will be entered in the professional register.
As a citizen of a member state of the European Union (EU) other than Germany, a signatory state to the agreement on the European Economic Area (EEA) or Switzerland, there are basically two ways to become a German tax consultant:
In the Federal Republic of Germany, an aptitude test must be taken in German if a diploma is available which entitles the holder to independent assistance in tax matters in the member state or contracting state.
The same applies if access to the profession of tax consultant is not regulated in the member state or contracting state. In this case, however, the candidate must also prove that they have exercised the profession full-time in two of the last ten years in the member state or contracting state or Switzerland.
Otherwise, the tax consultant examination must be taken in the Federal Republic of Germany. Nationals of the EU/EEA/Switzerland must also meet the admission requirements according to § 36 StBerG.
With the aptitude test, the ability to properly exercise the profession of a tax consultant in the Federal Republic of Germany is proven.
Further information on the fulfilment of individual admission requirements is available from the Chambers of Tax Consultants.
You must apply in writing to the Chamber of Tax Consultants responsible for you to become a tax consultant. The Chamber of Tax Consultants will provide you with a corresponding form, which you must complete, sign and return to the Chamber of Tax Consultants together with the necessary documents.