number of examinees is typically resit candidates. Notably, the permitted number of resits in case of failure is limited to 2 only. The low passing rates are often criticized, however, the fiscal authorities and the Chamber of Tax Advisers defend their practice with high quality standards. Subjects Subjects of the Steuerberaterprüfung are according to § 37 para 3 StBerG.: Tax Procedural Law (including criminal law for tax offences); Taxes on income and capital, notably individual income tax, corporation tax, business tax ("Gewerbesteuer"); Fiscal valuation law, inheritance tax and property tax; VAT, registration duties, fundamentals of customs legislation; Commercial law as well as fundamentals of civil law, company law, the bankruptcy law and the law of the European Union; General Management and Business Administration; Bookkeeping and Accounting; Economics; Professional law. Conditions to sit in Conditions to sit in on the Steuerberaterprüfung are: A regular university or university of applied sciences education in business management, economics or jurisprudence finished with a relevant degree; followed by practical work in the field of taxes administered by German Federal Republic or the German state authorities. The practical engagement must have been pursued over a period of at least 3 years when the normal period of university education is less than four years, otherwise for a period of at least 2 years. Alternatively, admission to the Steuerberaterprüfung may be possible with a successfully completed apprenticeship with a member of the tax consulting of comparable profession followed by 10 years of practical work in the field of taxes administered by German Federal Republic or the German state authorities. Additional degrees such as Steuerfachwirt or Bilanzbuchhalter decrease the required practical work to 7 years. for higher civil services employees with at least 7 years practical work in the field of taxes administered by German Federal Republic or the German state authorities. Exam process The written part of the Steuerberaterprüfung consists of 3 exams on 3 consecutive days (Tuesday to Thursday) with a length of 6 hours each. By passing with an overall average grade of 4.5 or better - where 1 is the highest and 6 the lowest mark - the examinee is accredited to the oral exam usually taking place in the first months of the following year. With a combined overall average grade of 4.15 or better the exam is passed. Some years ago, each federal state ("Bundesland") had its own exam with some of them