Electronic Steuerberater exam starts in 11 regions; Sachsen goes paperless

Candidates for the German Steuerberaterprüfung can now sit the exam on screen instead of on paper.Bstbk From 6 to 8 October 2026, around 2,200 candidates sat the Steuerberaterprüfung electronically. The electronic format was available for the first time in eleven examination regions: Düsseldorf, Hamburg, Hessen, Köln, München, Niedersachsen, Nürnberg, Sachsen, Sachsen-Anhalt, Thüringen and Westfalen-Lippe.Bstbk

Candidates currently choose whether to sit the Steuerberaterprüfung electronically or by hand.Bstbk That choice has one exception: in Sachsen the exam is offered only in electronic form, so candidates there have no handwritten alternative.Bstbk

The rollout continues next year. In October 2027 the electronic Steuerberaterprüfung is also offered in six further regions — Berlin, Brandenburg, Bremen, Rheinland-Pfalz, Mecklenburg-Vorpommern and the Saarland.Bstbk Candidates sitting in those regions therefore gain the format choice for the autumn 2027 sitting, while candidates in Sachsen sit a screen-only exam.

The written papers remain three supervised Aufsichtsarbeiten.Gesetze IM Internet The Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Berufsausübungsgesellschaften (DVStB) provides that the written examination consists of three AufsichtsarbeitenGesetze IM Internet, with two papers drawn from the examination subjects of § 37 Abs. 3 Nr. 1 bis 4 des SteuerberatungsgesetzesGesetze IM Internet and one paper drawn from Buchführung und BilanzwesenGesetze IM Internet. Supervised production of the papers continues: the Steuerberaterkammer ensures the Aufsichtsarbeiten are produced under constant supervisionGesetze IM Internet, and candidates must complete them independentlyGesetze IM Internet, using only the aids admitted by the oberste Landesbehörde für die FinanzverwaltungGesetze IM Internet. Each paper is assessed by at least two examiners.Gesetze IM Internet

Passing the written stage still turns on the overall mark.Gesetze IM Internet A candidate is excluded from the oral examination, and has failed the exam, where the Gesamtnote for the written exam exceeds 4,5.Gesetze IM Internet Those provisions sit in the DVStB sections on the written examination that predate the electronic format: the corpus version of the DVStB contains no electronic-exam provisionGesetze IM Internet and no statement that the rules apply regardless of format.

The BStBK frames the reform as a response to a profession reshaped by digitalisation and artificial intelligence. BStBK president Prof. Dr. Hartmut Schwab called the electronic exam the logical consequence of that shift in the advisory role and the first step in modernising the exam, adding that the exam is being made more contemporary without concessions on its high professional standard. The electronic exam is one item in a wider BStBK reform agenda that also proposes modularisation of the written papers, a repeatable oral module, two sittings per year and a points-based pass mark.