Tax specialist

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Tax specialist in Germany is a publicly recognized qualification that is awarded after successfully completing commercial advancement training in accordance with the Vocational Training Act. The nationwide examination takes place on the basis of a special statutory ordinance before the examination board of a chamber of tax advisors . The professional title Steuerfachwirt is protected in Germany .

requirements

The following are admitted to the examination at the responsible Chamber of Tax Advisors to become a tax specialist:

  1. Tax clerk with three years of full-time practical work for a member of the tax advisory or auditing professions.
  2. Equivalent professions (e.g. legal clerk , industrial clerk , merchant in wholesale and foreign trade , banker ) with five years of practical experience in the field of taxation and accounting , of which at least three years with a member of the tax advisory or auditing professions.
  3. Without equivalent professional training: eight years of full-time practical work, of which at least five years with a member of the tax consultancy or auditing professions.

In the advanced training examination, the participant has to prove that he can work on job-specific tasks of a tax consultancy with issues relating to tax law, accounting and business administration. The national examination regulations for the implementation of advanced training examinations for tax specialists apply to the examination. Preparation for the exam can be done by participating in appropriate seminars; there is no obligation.

The advanced training examination to become a tax specialist can be funded on application by the so-called Master BAföG according to the Advancement Training Assistance Act (AFBG).

tasks

The main areas of responsibility of the tax specialist can be:

  • Accounting for commercial clients
  • Creation of wages and salaries for employers
  • Preparation of annual financial statements
  • Preparation of tax returns in the corporate and private sector
  • Preparation and participation in consulting services regarding
    • Tax structuring
    • Entrepreneurial and business issues
    • Business start-up issues
    • Asset management and planning
    • Rating, support with bank negotiations

Additional internal tasks of the tax specialist can be:

  • Office management / board of directors
  • HR manager / management of tax clerks
  • Representation of the practice owner in his absence
  • Participation in field audits
  • File inspection and processing
  • Maintaining contact with tax offices and social security agencies

However, all tasks can only be performed in accordance with the requirements of the Tax Advisory Act and the professional code for tax advisory professions.

Independent activity

The tax specialist can also carry out all activities of Section 6 No. 4 StBerG independently. This includes in particular the booking of current business transactions ( account assignment , issuing of booking instructions), data acquisition for the purpose of EDP accounting outside the company (with the interposition of a tax advisor according to a chart of accounts drawn up by the tax advisor), the technical compilation of the annual financial statements and the business analysis of the figures in Form of key figures , but not the preparation of the annual financial statements. Furthermore, the creation of current pay slips and income tax registrations. He may use the help of employees, but must take actual and legal responsibility for the execution.

Literature (selection)

  • Volker Schuka, Hans-Joachim Röhle, Thomas Wiegmann: Book of exams for tax specialists . NWB Verlag 2012, ISBN 978-3-482-63213-6 .
  • Reinhard Schweizer: The examination of tax specialists. Kiehl 2012, ISBN 978-3-470-60553-1 .
  • Ralf Sikorski, Guido Preuß, Hans-Peter Zbanyszek: Specialized course in tax law 4: Tax specialist examination: Examination exams in all exam-relevant subjects with information on exam processing and exam technique . Beck Juristischer Verlag 2009, ISBN 978-3-406-59489-2 .

Web links

Individual evidence

  1. ↑ Chamber of Tax Advisors Berlin: Examination regulations for the implementation of advanced training examinations for “tax specialist”. (PDF; 73 kB) Accessed December 27, 2012 .
  2. ↑ Further training examination to become a tax specialist. Retrieved December 27, 2012 .
  3. ↑ The law had previously been drawn up on August 16, 1961 under the title Law on the Legal Relationships of Tax Advisors and Tax Agents (Tax Advisory Act) . Tax Advisory Act as published on November 4, 1975 ( Federal Law Gazette I p. 2735 ).
  4. ↑ Federal Chamber of Tax Advisors : Professional manual (as of 2011). (PDF; 2.6 MB) Accessed December 27, 2012 .