Beamter/Beamtin in der Steuerverwaltung (höherer nichttechnischer Dienst)

Learning locations include: the Federal Finance Academy (Bundesfinanzakademie), educational institutions of the financial administration (Bildungseinrichtungen der Finanzverwaltung) (classrooms), financial authorities, e.g., tax offices (Finanzämter), higher finance directorates (Oberfinanzdirektionen) (offices).

This is a civil service profession; different career titles may exist in individual federal states (Bundesland). The type of training is an introductory training regulated by federal ordinances. The duration is 1 year. The minimum requirement for admission to the introduction is typically a completed university degree (Studium) and a 2-year preparatory service. Learning locations are educational institutions of the financial administration, the Federal Finance Academy, and financial authorities. Civil servants in the higher service of the tax administration primarily take on the organizational, personnel, and technical management of a larger department in tax offices. They handle legally complex tax cases and make expert decisions. They also plan, coordinate, and manage workflows and conduct technical and organizational controls. Further areas of activity are available in tax investigation units (Steuerfahndungsstellen), where they uncover tax crimes and tax offenses, or in large and corporate company audits (Groß- und Konzernbetriebsprüfung). They also work as referents.

1 year

Selection procedures are conducted depending on the financial authority. These may include interviews and exercises or participation in cognitive (online) tests followed by assessment centers (Assessment Center).

The structure of the introduction to the higher service of the tax administration is as follows: Practical professional instruction (Berufspraktische Einweisung) at a tax office and a higher finance directorate: 9 months. Supplementary theoretical studies at the Federal Finance Academy: 3 months (3 study sections of 1 month each). Total duration of the introduction: 1 year.

Course fees are not charged. Travel costs or costs for learning materials may arise. Costs for accommodation at the training location may also be incurred.

This vocational training (Ausbildung) consists of theoretical and practical sections. Theoretical studies include accounting, income tax law, leadership competence, case training, tax procedural law, tax policy and legislation, and VAT law. Practical training involves familiarization with higher service tasks at the tax office (Finanzamt), understanding the duties of the regional tax directorate (Oberfinanzdirektion) as a supervisory authority or the state (Bundesland) financial authority, and preparing for future leadership positions by independently managing a department under supervision.

During this vocational training (Ausbildung), one should be prepared for specific conditions and requirements. During theoretical studies, participants attend courses at the Federal Finance Academy (Bundesfinanzakademie) and deepen personnel management skills in working groups of financial administration educational institutions. Independent work, such as preparing for lectures and conducting research in libraries, is also expected. During practical training, participants work independently in their assigned area, contribute to leadership tasks, and enhance problem-solving, organizational, and leadership competencies.

The vocational training (Ausbildung) or introduction to the specific tasks of the respective authorities takes place during the probationary period. Probationary civil servants receive a basic salary according to the salary group of the office conferred upon them. If no office has yet been conferred, the basic salary is determined by the salary group of the entry-level office. In higher service career paths, entry-level offices are assigned to salary group A 13. This information is sourced from the Bundesbesoldungsgesetz (BBesG). In addition to the basic trainee salary, trainee allowances include asset-building benefits, and potentially family allowances and other supplements, remunerations, and bonuses.

In-depth knowledge in management/organization is crucial for achieving good results when leading a department during practical vocational training (Ausbildung) and for efficiently organizing tax administration in professional life. Knowledge of employee leadership and guidance is also essential, as leadership competence is part of the training, and understanding leadership tools (e.g., goal setting and feedback) is indispensable for successful department or authority management.

The following vocational training (Ausbildung) alternatives are available for the profession of civil servant (Beamter/Beamtin) in the higher service of tax administration: the field of Law and Administration, civil servant at the Deutsche Bundesbank (higher banking service), and civil servant in General Internal Administration (higher non-technical service). A commonality among these professions is processing administrative procedures.

In 2022, the new training and examination regulations for tax civil servants came into force. This involved a restructuring of the regulations for training and examinations, as well as the integration of digital learning formats.

The qualification for higher service in the tax administration is achieved through a 1-year 'Einführung' (introductory training). This is regulated by federal ordinances and usually requires at least a completed university 'Studium' (degree) and a 2-year 'Vorbereitungsdienst' (preparatory service).

The introductory training is regulated by federal law and carried out at the 'Land' (state) level, but there are no specific graduation/professional titles from the 'Bundesländer' (federal states). Career titles may include, for example: 'Beamter/Beamtin' (civil servant) - Tax Administration (higher service), 'Beamter/Beamtin' - Tax Administration (career group 2, second entry level), 'Beamter/Beamtin' - Tax Administration (career group 2, second entry stage), 'Beamter/Beamtin' - Tax Administration (fourth qualification level), 'Beamter/Beamtin' - Tax Administration (fourth entry level). The career titles are examples and may vary depending on the 'Bundesland' (federal state) or federal authority. Note: The competent authorities determine whether the introductory training is offered.

Finding the right area of deployment after training: After the introductory training, 'Beamte' and 'Beamtinnen' (civil servants) in higher service of the tax administration work in tax offices, tax investigation units, higher finance directorates, finance ministries, educational institutions of the tax administration, or financial courts. Staying up-to-date: Through adaptive further training, one keeps their specialized knowledge current or brings it up to date. The range of topics extends from tax law to employee leadership. Career advancement: With appropriate aptitude, 'Beamte' and 'Beamtinnen' (civil servants) in higher service of the tax administration have the opportunity to participate in internal administrative courses for further qualification.

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).

The prerequisite is a completed 'Studium' (degree) of at least 3 years in law or economic, financial, and social sciences at a university. Additionally, a 'Vorbereitungsdienst' (preparatory service) of at least 2 years must be proven, and a 2nd examination, which qualifies for the career, must be passed.