Take the examination to become a tax consultant
Source: BUS Rheinland-PfalzTax 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 generally have to pass the tax consultant 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.
The examination consists of 2 parts:
- a written part with 3 written papers and
- an oral examination.
The examination papers are 6 hours long. They are assessed by the members of an examination board according to school grades. If applicants achieve an average grade of 4.5 or better, they are admitted to the oral examination.
The oral examination is up to 90 minutes long for each candidate. It consists of a short presentation and 6 examination sections in which the candidate is asked questions from the examination areas.
Anyone who achieves an average grade of 4.15 or better has passed the tax consultant examination.
The examination can be repeated a maximum of two times.
The Chamber of Tax Consultants in whose district you work or will work predominantly is responsible for admission to the tax consultant examination, exemption from the tax consultant examination and the organization of the examination. If you do not work, the Chamber of Tax Consultants in your district of residence is responsible.