If you want to sit for the tax accountant exam, you must have completed the appropriate training or. of a course of study. In addition to this previous education, practical professional experience must be proven. Here you can get an overview of formal and personal requirements for the tax consultant examination.
Table of Contents
- Formal requirements for admission
- Personal requirements
- Costs of the tax consultant exam
You have the goal to become a tax consultant, but do not know exactly what it takes to follow this path. Perhaps you already fulfill one of the various requirements for admission to the tax consultant exam and are just not clear about it yet.
We bring light into the darkness of the "admission jungle" and have prepared the different ways to become a tax consultant in a visually appealing way. Also about the personal requirements, which the tax advisor examination places to one, inform like you.
In addition to the high learning effort, the tax advisor exam brings a large financial effort with it. Again, we don’t want to leave you in the dark and have broken down various costs you may incur while preparing for the tax consultant exam.
All information to admission and conditions for the tax advisor examination
Formal requirements for admission to the tax consultant examination
It depends on your own previous education how long you have to gain professional practical experience in order to be admitted to the StB exam:
- After a Tax consultant studies: 2 – 3 years (with Bachelor three years, with Bachelor + Master two years)
- According to a Training as an assistant tax consultant10 years (can be shortened to 7 years by further training to become a tax specialist or accountant)
- On the administrative route as Civil servant At the higher service level: 7 years
Which professional activities are credited?
To be recognized as professional practice for the purposes of the requirements for the tax advisor examination, the practical activity must be At least 16 hours per week in the field of taxes administered by the federal or state tax authorities take place. This means (logically) the core area of professional activity of a tax consultant. This then includes tasks such as preparatory closing entries or the preparation of financial statements.
This job does not necessarily have to be full-time, part-time is also possible. However, the aforementioned 16 hours per week must be worked at all times. There is also no proportional credit, a la "normally you need 3 years with 16 hours per week of professional practice after the bachelor degree; I do 6 years with 8 hours per week".
Professional practice does not have to be continuous or within a specific time period, i.e. z. B. 3 years at a stretch.
What you can (not) have credited?
There are only a few periods that can be credited to the time of practical work. These are:
- have statutory maternity leave, if the practical activity is interrupted by maternity leave. Parental leave but does not count towards this.
- basic military service / civilian service, which can be proven over a period of seven or ten years.
The following periods, on the other hand, can be not as a prerequisite can be credited for the tax consultant exam:
- Falling short of the 16 hours per week due to attendance at in-house and external training courses and seminars
- Prolonged illness (more than three consecutive working days)
- Leave of absence as time compensation for overtime resp. as bonus conversion through time credit
- Other leaves of absence (e.g. B. Special leave), which go beyond the agreed recreational leave.
- self-employment, during which one was not under the professional supervision of a tax advisor
The personal requirements do not play a direct role in the examination procedure, but they are important for the subsequent appointment as a tax advisor. This is how prospective tax consultants should..
- Do not have any criminal record,
- have a permanent residence and
- living in orderly financial circumstances.
Costs of the tax consultant exam
In addition to the formal requirements for admission to the examination and the personal requirements, you must of course also be in a position to bear the costs incurred for the examination. Because the processing of the examination application as well as the examination itself are liable to pay costs. The amount of fees is determined by the relevant chamber of tax advisors. For the processing of the application one should calculate approx. 200 euros schedule. The examination fee is significantly higher and amounts to about 1.000 Euro. Further information can be obtained from the relevant Chamber of Tax Advisors on their website or from the website of the Chamber of Tax Advisors. in their fee schedule.
Additional costs arise during the examination phase due to the purchase of learning materials as well as technical and examination literature. Also the tax consultant courses for the preparation can go again loosely with a four-digit amount into the money. This depends on the personal and professional starting situation of the candidate as well as on whether a distance learning or a presence course is booked. More information about costs& Financing of the tax consultant examination can be found here: