In Germany only certain persons may give tax advice on a business basis. Section 5 of the Tax Advisers Act limits it to those named in the preceding sections: tax advisers, lawyers, auditors and a few others. The tax adviser’s exam has three written papers of six hours each and an oral exam of up to 90 minutes. A candidate may retake it at most twice. In the exam year 2024/25, 52.1 percent of candidates passed nationwide.