Overview
The Steuerberaterprüfung is the state exam you must pass to be appointed as a Steuerberater (tax adviser) in Germany. It is governed by the Tax Advisers Act (Steuerberatungsgesetz) and its implementing regulation. The exam is held before an examination committee at the state finance authority. The tax adviser chamber (Steuerberaterkammer) handles admission and the organisation of the exam, and the committee itself marks it. People who meet certain conditions are exempt from the exam.
Who can apply
You must be admitted to the exam. There are three routes.
Degree route: a completed university degree in economics, business or law, or another degree with an economics focus, followed by practical work. The practical work must last at least three years if the degree's standard length is under four years, and at least two years otherwise.
Vocational route: a completed commercial vocational qualification or equivalent training, followed by eight years of practical work. This is six years if you passed the exam as a certified accountant (Bilanzbuchhalter) or tax specialist (Steuerfachwirt).
Tax administration route: a current or former civil servant of the upper intermediate service (gehobener Dienst) or comparable employee in the tax administration, with at least six years as a case officer or in an equivalent role.
In all routes the practical work must cover taxes administered by federal or state tax authorities for at least 16 hours a week. The application goes to the tax adviser chamber for the area where you mainly work or live.
Some groups are exempt from the exam, including professors who taught tax for at least ten years, former tax court judges with ten years in the field, and certain former tax administration officials with ten to fifteen years in the field.
Exam pattern
| Part | Format |
|---|---|
| Written | Three supervised papers. Two come from the first four subject areas below, and one from bookkeeping and accounts. Can be done electronically. |
| Oral | A short talk on one subject (the candidate picks from three topics offered half an hour before) and six question rounds, one for each examiner. About 90 minutes at most per candidate. |
The written exam dates, tasks, working time and permitted aids are meant to be set uniformly across Germany by the state finance authorities.
The subject areas are:
tax procedure law and tax criminal and administrative offences law;
taxes on income and profits;
valuation law, inheritance tax and land tax;
consumption and transaction taxes, basics of customs law;
commercial law plus basics of civil, company, insolvency and EU law;
business administration and accounting;
economics;
professional law.
Not every area has to be examined every time.
Marking and results
Marks run from 1 (very good) to 6 (unsatisfactory), and half marks are allowed. If your overall written mark is worse than 4.5, you fail and are not invited to the oral exam. Otherwise the written overall mark and the oral overall mark are added and divided by two. You pass if the result is 4.15 or better. The chairperson tells candidates the result straight after the oral exam. You can ask for the main reasons if you fail.
You can retake the exam twice. A retake needs a new admission.
Fees
As set in the Act and checked in 2026: EUR 200 for the application for admission, and EUR 1,000 for the exam, paid to the chamber by the date it sets. The exam fee is not charged if you withdraw before that date, and half is refunded if you withdraw before the end of the last paper. A chamber fee schedule can set different amounts, so check with your chamber. There is also a EUR 50 fee for appointment after passing, unless a fee schedule says otherwise.
After the exam
After passing or being exempted, you apply to the chamber for appointment as a Steuerberater. The chamber checks your personal suitability. It must refuse appointment if, for example, you are in disordered finances, are barred from public office after a criminal conviction, or do not have professional liability insurance cover in place.
FAQs
What score do I need to pass the Steuerberaterprüfung?
The average of your written and oral overall marks must be 4.15 or better on the 1 (best) to 6 (worst) scale. Also, your written overall mark must not be worse than 4.5, or you are not allowed to sit the oral exam.
Can I qualify without a university degree?
Yes. A commercial vocational qualification with eight years of practical tax work (six if you are a certified accountant or tax specialist) is one route. A career in the tax administration with at least six years as a case officer is another.
How often can I retake it?
Twice. Each retake needs a new admission.