Fachprüfung Steuerberater

A written stage and an oral stage. The written part is a set of supervised papers covering the main subject areas, usually including a compulsory general paper and elective specialisation papers. Candidates who clear the written stage are invited to the oral examination, which includes a short presentation and a discussion-style examination. Confirm the current structure with your chamber.

It is widely regarded as one of the most demanding professional examinations in Germany. Difficulty comes from breadth, from the need to apply rules to complex facts under time pressure, and from the volume of material. Most candidates need many hundreds of study hours. Strong candidates are those who practise writing full solutions, not just reading.

Most working candidates plan a structured preparation period of roughly nine to twelve months alongside their job, often with a commercial course. Those with heavy workloads or rusty foundations often start earlier. The official bodies do not prescribe a preparation length, so treat this as planning guidance rather than a rule.

Sittings are organised by the chambers, and the timetable, paper lengths and oral scheduling vary by chamber and year. The current dates, durations and any changes are published by the competent Steuerberaterkammer and the responsible state authority. Check their websites rather than relying on older candidate accounts.

The examination fee, any resit fees and the pass thresholds are set officially and change over time. They are published by the competent Steuerberaterkammer and the state examination office. Consult those sources for the figures that apply to your sitting; no third-party estimate should be relied on.

Resit rules, the number of permitted attempts and any waiting periods are governed by the applicable examination regulations and differ between chambers and over time. Some candidates must repeat individual papers, others the whole written stage. Read your chamber's current Prüfungsordnung and ask directly about your situation.

Start with the procedural framework and the core income and corporate tax rules, because most other subjects build on them. Then add balance-sheet tax law and VAT, which carry heavy weight in case work. Leave inheritance and gift tax, ancillary taxes and professional law for later, and revise business administration and civil law in shorter, regular blocks.

Running out of time because they write too much on the first question. Answering in bullet points without a structured legal argument. Neglecting the procedural side, such as deadlines and remedies. Skipping VAT or balance-sheet adjustments as assumed knowledge. And starting practice questions too late, so they never rehearse a complete timed solution.

No. It is a genuine assessment, including a short presentation and questioning across subject areas. Candidates are expected to speak fluently about the law, defend a position and handle follow-up questions. Practise presenting a case aloud and answering challenges, ideally with a study partner or tutor.

Admission to the profession is a separate step from passing the examination. It involves application to the competent Steuerberaterkammer, proof of practical experience and personal suitability, and professional indemnity insurance. The chamber publishes the current admission requirements and fees; verify them before assuming you may practise.