Equivalence of foreign professional qualifications in the field of auditing and tax consulting Determination

You have a foreign professional qualification as a tax clerk or tax clerk. Would you like to work permanently in the profession in Germany? Then you can have your foreign professional qualification officially recognized.

You can have a training qualification as a tax clerk or tax clerk from abroad officially recognized in Germany. The procedure for recognition is called: Determination of equivalence.

Please note: Your degree must be state-recognized in the state of your education. Informal or non-formal qualifications cannot be officially recognised in Germany.

You can apply for recognition at the competent authority in the federal state in which you would like to work. The Chambers of Tax Advisors are normally responsible for training occupations in the field of auditing and tax consulting.
In order to apply for a determination of equivalence, you must identify a German training qualification or further training qualification. This is the so-called reference profession. It must match your foreign professional qualification. Therefore, you should seek advice before applying.

When determining equivalence, the competent authority compares your degree with a specific German degree. Important criteria in the comparison are the content and duration of the training.

You will receive a notification of the result of the procedure. The decision mentions existing and possibly still missing professional qualifications. The decision allows employers to better assess your professional qualifications. For skilled workers from third countries, a recognition procedure is usually a prerequisite for the issuance of a visa. Third countries are all countries outside the European Union (EU), the European Economic Area (EEA) and Switzerland.

You can also apply for a determination of equivalence from abroad.

The competent authority will tell you which documents you need to submit. Important documents are generally:

• Proof of identity (ID card or passport)
• Marriage certificate (if your name has changed due to marriage)
• Curriculum vitae
• Proof of your professional qualification (e.g. certificates, professional certificate)
• Proof of training
• Proof of your relevant work experience
• Proof of further relevant knowledge for the work
• Have you ever submitted an application for a determination of equivalence? Then indicate to which office you submitted the application.
• Perhaps: You don't live or work in the EU, the EEA or Switzerland yet? Then you have to prove that you want to work in the profession in Germany. Proof includes, for example, applications for a job, invitations to job interviews or a location note from the Central Service Centre for Professional Recognition (ZSBA).

The competent authority will tell you which documents you need to submit as a simple copy, as a certified copy or in the original.

If your documents are not available in German, you must submit German translations of your documents. Translations must be carried out by translators who are publicly appointed or authorised.

You may need to submit additional documents in the course of the recognition process. The competent authority will inform you.

• You have a state-recognized professional qualification from abroad.
• Your professional qualification from abroad is equivalent to a German training qualification as a tax clerk or tax clerk.
• They want to work in Germany.

You can take legal action against the decision of the competent authority within a certain period of time (e.g. file an objection). The decision will then be reviewed. Details can be found in the information on legal remedies at the end of your decision. You should first talk to the competent authority before taking legal action against the decision.

Application

They shall submit an application for a determination of equivalence to the competent authority.
Perhaps you can send the application electronically. The competent authority will inform you. You can also submit the application with the documents to the competent authority or send it by post. Do not send originals.
 

Examination of equivalence

The competent authority then checks: Is your professional qualification equivalent to the German professional qualification? In doing so, the competent authority compares the qualifications with the help of certain criteria. Important criteria are the content and duration of the training. The competent authority shall also take into account your professional experience, other qualifications and qualifications in the equivalence test.
 

Possible results of the test

You will receive a notification with the result of the procedure. You will receive recognition if your professional qualification and the German professional qualification are equivalent.

Sometimes there are significant differences between professional qualifications. The differences are listed in your notification. With this decision, you can further qualify yourself in a targeted manner and later submit a new application for equivalence determination.

If your professional qualification is not equivalent, you will not receive recognition.

Sometimes documents are still missing in the procedure. The competent authority will then inform you by when you have to submit the documents.

The costs generally depend on the effort required for processing.

In addition, additional costs may arise (e.g. for translations or certifications). These costs vary from person to person.

Procedure for ethnic German repatriates

As a late repatriate, you can go through the recognition procedure either according to the laws mentioned here or according to the Federal Expellees Act. You can decide for yourself. The competent authority will advise you on which procedure is right for you.
 

Skills analysis

You no longer have all the necessary documents for the application? In this case, recognition is still possible. You can prove your professional qualification with a qualification analysis, for example through a technical interview or a work sample.