Tax consultant aptitude test for the recognition of professional qualifications

If you have been admitted to the aptitude test, you will take part in the written examinations. If the overall grade for the written examination does not exceed 4.5, you will be invited to take the oral examination.

The aptitude test must be taken before an examination board at the highest tax authority of the federal state in which you wish to practise the profession of tax advisor in the future. In Rhineland-Palatinate, this is the Ministry of Finance.

Participation in the examination requires prior approval by the responsible Chamber of Tax Consultants.

• Chamber of Tax Consultants Rhineland-Palatinate

The aptitude test can only be taken if you have previously been admitted to the test.

You must submit an application for admission to the aptitude test together with the required attachments.

• § Section 37a of the Tax Consultancy Act (StBerG)
• § Section 39 of the Tax Consultancy Act (StBerG)
• §§ 1 ff. Ordinance on the Implementation of the Regulations on Tax Consultants, Tax Agents and Tax Consultancy Companies (DVStB)
• § Section 4 Ordinance on the Implementation of the Regulations on Tax Consultants, Tax Agents and Tax Consultancy Companies (DVStB)

If the aptitude test is not passed, an action may be brought before the tax court.

• Application forms of the Rhineland-Palatinate Chamber of Tax Consultants

09.10.2020