Beamter/Beamtin in der Steuerverwaltung (gehobener nichttechnischer Dienst)

Learning locations include: Universities of Applied Sciences/Colleges for Public Administration, Tax Academies, lecture halls, seminar and practice rooms, libraries. Tax offices: Office spaces. At home (e.g., preparation and follow-up of courses, completion of homework).

Amendment of the Federal Civil Service Regulations: The new Federal Civil Service Regulations came into force on March 17, 2026. They open up demand-oriented special access routes to counteract the shortage of skilled workers. One focus of the reform is the equalization of vocational and academic education. For example, in the higher technical administrative service and in the higher scientific service, access is now also possible for individuals with vocational advanced training qualifications such as Bachelor Professional or Master Professional.

Occupation type: Civil service training (Beamtenausbildung); differing career designations in the individual Bundesländer (federal states). Type of training: Studium (university studies) at Universities of Applied Sciences/Colleges for Public Administration, Tax Academies, practical study periods in tax offices. Qualification: Diplom. Duration: 3 years. Tasks and activities: Civil servants in the higher service of the tax administration handle case processing tasks in internal service, e.g., in assessment, appeals, valuation, inheritance tax, real estate transfer tax, enforcement, criminal and fine matters departments, or the financial cashier's office. In addition to assessing taxpayers, they determine standard values for undeveloped and developed properties. Recording and tax-evaluating inheritances and donations or issuing enforcement orders are also among their duties. Furthermore, they perform case processing tasks within the tax administration in the areas of organization, personnel, and budget. Civil servants can also...

3 years

The selection process comprises a written and an oral part. The written part primarily tests cognitive abilities, e.g., in a performance test and a simulation task. The oral part, in an interview, particularly demonstrates the personal and social competencies of the applicants.

Structure of a Studium (university studies) in the higher service of the tax administration: Brief introduction at a tax office: 1 week. Basic Studium I at a University of Applied Sciences/College for Public Administration: 5 months. Intermediate examination. Practical study period I at a tax office: approx. 6 months. Basic Studium II at a University of Applied Sciences/College for Public Administration: 6 months. Basic Studium III at a University of Applied Sciences/College for Public Administration: 3 months. Main Studium I at a University of Applied Sciences/College for Public Administration: 1 month. Practical study period II at a tax office: approx. 9 months. Main Studium II at a University of Applied Sciences/College for Public Administration: 6 months. Career examination. Total Studium duration: 3 years.

No Studium (university degree) fees are charged. Travel expenses or costs for learning materials may arise. If accommodation is provided at the educational institutions, costs may also be incurred.

Specialized studies, for example, in the following areas: Tax Law, Private Law, Public Law, Economics, Information and Knowledge Management, Work and Self-Organization as well as Administrative Management, Socioscientific Foundations of Administrative Action, Methods of Legal Application. Practical study sections provide professional knowledge and experience.

One should be prepared for the following conditions and requirements: During specialized studies: Lectures: e.g., attending lectures and seminars in the auditoriums and seminar rooms of the university of applied sciences/university for public administration. Practical exercises: e.g., evaluating tax law facts based on practical cases in case studies. Independent work: preparing and reviewing lectures, researching in libraries, preparing presentations, completing homework (also during lecture-free periods). Organization: e.g., adhering to given submission deadlines for presentations and homework. During practical study sections: Practical collaboration (under guidance): e.g., processing applications for income tax reduction, recording data from electronic tax returns. Key qualifications: e.g., expanding problem-solving, organizational, and communication skills. Assessments are carried out throughout the entire Studium (university degree).

Monthly basic trainee salary (gross): €1,744. Source: Federal Salary Act (BBesG). Note: In addition to the basic trainee salary, trainee allowances include capital-forming benefits, possibly also family allowances and other allowances, remunerations, and surcharges.

In-depth knowledge in the following school subjects are good prerequisites for a successful Studium (university degree): Economics/Law: e.g., to deal with legal sciences (tax law, private law, public law, etc.) and business administration course content. Mathematics: e.g., for business accounting. German: e.g., to prepare and deliver presentations.

The following alternatives are available for the profession of civil servant in the higher non-technical service of the tax administration: Area of Law and Administration: Civil servant in the higher non-technical customs service, Civil servant at the Deutsche Bundesbank (higher non-technical service), Civil servant in the General Internal Administration (higher non-technical service), Civil servant at the Social Security (higher non-technical service), Civil servant at the Agricultural Social Security (higher non-technical service), Civil servant in the Social Administration (higher service), Civil servant in the Digital Administration (higher non-technical service), Administrative Management, Public Management (undergraduate). Commonality: Processing or analyzing and structuring administrative procedures. Area of Economics: Taxes, Auditing (undergraduate), Finance and Accounting, Controlling (undergraduate), Business Law (undergraduate). Commonality: Tasks in connection.

In 2022, a new Ausbildung (vocational training) and examination regulation for tax officials came into force. This regulation fundamentally restructured the rules for training and examination and firmly established digital learning formats. In 2024, a new regulation concerning the preparatory service for the higher federal tax service will come into effect, bringing changes to the selection process.

The Ausbildung (vocational training) in the gehobener Dienst (higher service) of the tax administration is conducted as a Vorbereitungsdienst (preparatory service) and lasts three years. It is typically organized as a Diplomstudium (diploma degree program) and regulated by federal ordinances. The training concludes with the Laufbahn-/Diplomprüfung (career/diploma examination).

This Studium (degree program) is regulated by federal law and implemented at the Bundesland (state) level. It leads to the following Abschluss-/Berufsbezeichnungen (graduation/professional titles): In Baden-Württemberg, Bachelor of Laws - Steuerverwaltung (LL.B. - Tax Administration); in Bayern, Berlin, Brandenburg, Bremen, Hamburg, Hessen, Mecklenburg-Vorpommern, Nordrhein-Westfalen, Rheinland-Pfalz, Saarland, Sachsen, Sachsen-Anhalt, Schleswig-Holstein, Thüringen, Diplom-Finanzwirt/Diplom-Finanzwirtin (FH); in Niedersachsen, Diplom-Finanzwirt/Diplom-Finanzwirtin (Steuerakademie). Example Laufbahnbezeichnungen (career titles) include: Beamter/Beamtin - Steuerverwaltung (gehobener Dienst), Beamter/Beamtin - Steuerverwaltung (Laufbahngruppe 2, erstes Einstiegsamt), Beamter/Beamtin - Steuerverwaltung (Laufbahngruppe 2, erste Einstiegsebene), Beamter/Beamtin - Steuerverwaltung (dritte Qualifikationsebene), Beamter/Beamtin - Steuerverwaltung (drittes Einstiegsamt). Career titles may vary depending on the Bundesland (state) or federal authority. The responsible authorities determine the specific title.

After their Studium (degree program), officials in the gehobener Dienst (higher service) of the tax administration work, for example, in Finanzämter (tax offices), Oberfinanzdirektionen (higher regional finance directorates), or Finanzministerien (finance ministries). They can keep their specialized knowledge up-to-date through Anpassungsweiterbildung (adaptive continuing education). The range of topics extends from tax law to controlling. With suitable qualifications, officials in the higher service of the tax administration have the opportunity to advance to the next higher career path after a successful Aufstiegsverfahren (promotion procedure). Furthermore, pursuing a further Studium (degree program) can be considered, such as obtaining a Master's degree in Steuern, Prüfungswesen (Taxation, Auditing).

Training and Examination Regulations for Tax Officials (Steuerbeamtenausbildungs- und -prüfungsordnung - StBAPO) of 26.10.2022 (BGBl. I S. 1909). Tax Officials Training Act (StBAG) of 29.10.1996 (BGBl. I S. 1577), last amended by Article 1 of the Act of 09.07.2021 (BGBl. I S. 2442). Ordinance on the Preparatory Service for the Higher Federal Tax Service (GStDVDV) of 15.11.2023 (BGBl. 2023 I Nr. 326), amended by Article 2 Para. 31 of the Ordinance of 11.03.2026 (BGBl. 2026 I Nr. 67).

The Fachhochschulreife (university of applied sciences entrance qualification) or the allgemeine Hochschulreife (general university entrance qualification) or a comparable educational qualification is required.