Tax clerk
A tax clerk (formerly called “tax assistant” or “specialist assistant in business and tax advisory professions”) is a qualified employee of the tax consultant .
job profile
In Germany, only people who have successfully completed their training are allowed to use the professional title “Steuerfachangestellter”. The final examination according to § 34 Vocational Training Act is carried out by the regionally competent Chamber of Tax Advisors .
The main task of the tax clerk is to support the tax advisor. Therefore, its main tasks include:
- Office and administrative work
- Accounting work (financial bookkeeping, payroll accounting)
- Preparation of annual financial statements and tax returns
- Checking tax assessments
- Registrations and de-registrations with social security institutions as well as the administration of the corresponding evidence ( income tax certificates , etc.)
He also supports the law firm owner in his tax and business management advice to clients from industry, trade, craft, the service sector as well as freelancers and private individuals.
education
The training usually lasts three years. The training period can be shortened to 2.5 years under certain conditions. In addition, the training can usually be shortened by a (further) half-year if you perform well during the training. In addition to their practical training, the trainees attend vocational school one or two days a week. A training allowance is paid, the amount of which is based on the recommendations of the regional chamber of tax advisors.
Some universities offer dual courses of study that provide a degree, usually a Bachelor of Arts (economics), alongside vocational training . In some federal states, the profession of tax clerk can also be learned in a four-year dual training course and the general university entrance qualification can be acquired.
According to the training regulations, the training content is primarily the following:
- Taxation ( tax code , valuation law , sales tax , income tax , corporation tax , trade tax )
- Accounting (bookkeeping and accounting regulations, bookkeeping and closing technology, wage and salary accounting)
- Business administration
- Commercial law
In 2017, 6,705 new training contracts were concluded in Germany . On the ranking list of apprenticeships after new degrees in Germany, the apprenticeship occupation ranks 20th. In 2017, a total of 18,069 people were training to become tax clerks nationwide. In 2017, female trainees ranked 12th. The proportion of female trainees is 69.4% (previous year: 70.1%) and the proportion of male trainees is 30.6% (previous year: 29.9%) ). The number of male trainees rose for the seventh year in a row according to the annual report of the Federal Chamber of Tax Advisors .
As of December 31, 2017, there were a total of 3,981 retraining relationships with tax clerks .
Advanced training
After three years of working as a tax clerk, you can take the advanced training examination to become a tax specialist or accountant . Further training to become a specialist wage and salary assistant can also be completed. At the end of 2017, the Chamber of Tax Advisors introduced a new training course for the accounting and controlling assistant , which can be completed for the first time in October 2019.
Tax clerks can also take the tax advisor examination after ten years of employment. Tax specialists and accountants can already pass this examination after seven years (calculated from the date of the final examination for tax clerks).
Individual evidence
- ↑ Ordinance on vocational training as a tax clerk
- ↑ Ranking list of the training occupations of the Federal Institute for Vocational Education and Training (BIBB)
- ↑ Apprenticeships, liberal professions (BIBB)
- ↑ Ranking list of apprenticeships - women
- ↑ Annual report of the Federal Chamber of Tax Advisors . Retrieved July 7, 2018 .
- ↑ Full-time and part-time retraining for tax clerks
- ↑ http://www.swp.de/reutlingen/lokales/reutlingen/Steuerberater-haben-ihre-Pruefung-ableger;art5674,3353590
Web links
- Steuerfachangestellter in Berufenet the Federal Employment Agency
- Information from the Federal Chamber of Tax Advisors about the profession of tax clerk
- Information from the Chamber of Tax Advisors in Berlin about the dual qualification course "tax clerk with Abitur"
- Film about the job of a tax clerk from the series “Ich mach's!” Of the Bavarian Broadcasting Corporation ( Memento from September 25, 2012 in the Internet Archive )