Beamter/Beamtin in der Steuerverwaltung (mittlerer nichttechnischer Dienst)

Learning locations are: State Finance Schools (Landesfinanzschulen): Classrooms (classroom-based instruction). Tax Offices (Finanzämter): Office premises.

Occupation type: Civil service training (Beamtenausbildung); different career titles may exist in individual federal states (Bundesland). Type of training: Preparatory service (Vorbereitungsdienst), regulated by federal ordinances. Duration of preparatory service: 2 years. Learning locations: State Finance Schools (Landesfinanzschulen), Tax Offices (Finanzämter). What does one do in this profession? Civil servants in the middle-level tax administration (Beamter/Beamtin in der Steuerverwaltung) primarily work as office clerks. They assist colleagues in the higher-level service. They prepare decisions, maintain files, check submitted documents, process tax returns, and issue tax assessments. They also conduct simpler negotiations and provide information. With appropriate professional experience, they carry out tax assessments based on tax returns, balance sheets, and other accounting documents. In the financial treasury (Finanzkasse), civil servants, as cashiers or accountants, ensure that determined taxes are collected and overpaid taxes are refunded.

Job title: Civil servant in the middle-level tax administration (Beamter/Beamtin im mittleren Dienst der Steuerverwaltung). Occupation type: Civil service training (Beamtenausbildung)/Preparatory service (Vorbereitungsdienst). Training duration: 2 years. Admission requirement: Generally, a secondary school leaving certificate (mittlerer Bildungsabschluss) or a lower secondary school leaving certificate (Hauptschulabschluss) and a completed beneficial vocational training (Berufsausbildung). What does one do in this profession? Civil servants in the middle-level tax administration (Beamte und Beamtinnen im mittleren Dienst der Steuerverwaltung) primarily work as office clerks. They assist colleagues in the higher-level service. They prepare decisions, maintain files, check submitted documents, process tax returns, and issue tax assessments. They also conduct simpler negotiations and provide information. With appropriate professional experience, they carry out tax assessments based on tax returns, balance sheets, and other accounting documents. In the financial treasury (Finanzkasse), civil servants, as cashiers or accountants, ensure that determined taxes are collected and overpaid taxes are refunded.

2 years.

The aptitude test consists of a written and an oral part. The written part primarily assesses cognitive abilities, for example, in a performance test and a simulation task. In the oral part, the personal and social competencies of the applicants are particularly examined in an interview.

Structure of the preparatory service (Vorbereitungsdienst) in the middle-level tax administration: Introductory course at the State Finance School (Landesfinanzschule): 3 months. Practical vocational training at the training authority (Tax Office - Finanzamt): 8 months. Intermediate course at the State Finance School (Landesfinanzschule): 2 months. Practical vocational training at the training authority (Tax Office - Finanzamt): 8 months. Final course at the State Finance School (Landesfinanzschule): 3 months. Career examination (Laufbahnprüfung). Total training duration: 24 months.

No tuition fees or course fees are charged for the Ausbildung (vocational training). Travel costs or expenses for learning materials may arise. Costs for accommodation at the training location may also be incurred.

During the theoretical training, one acquires knowledge in areas such as political education, civics, history of tax administration, general administrative studies, public service law, general tax law, general legal studies, income and earnings taxes, VAT, accounting and balance sheets, valuation law and wealth taxation, tax collection (cash and accounting as well as enforcement), economics and social studies, socio-scientific foundations of administrative action (communication, cooperation, citizen-oriented behavior), organization (especially workflows, work techniques), economic administrative action and data processing, and modern control instruments in tax administration. During the practical training, one learns about the essential tasks, organization, and working methods of the authority.

One should be prepared for the following conditions and requirements: During the theoretical training phases: Classroom instruction, possibly project work, and reviewing content at home. During the practical training phases: Practical participation (under guidance), e.g., checking tax documents, providing information to taxpayers by phone or in person at the service counter, accepting tax declarations, participating in tax law exercises in working groups. Requirements include diligence and responsibility (e.g., error-free preparation of tax assessments), communication skills (e.g., clearly explaining terms used in forms and information to be provided), customer and service orientation (e.g., responding to taxpayers' inquiries about information in tax forms), and confidentiality (e.g., in handling personal data).

The monthly gross basic salary for trainees in federal agencies is 1,473 Euros. Source: dbb beamtenbund und tarifunion, as of March 2024. 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 successful Ausbildung (vocational training): Mathematics: Knowledge of mathematics is needed, for example, to calculate taxes and duties. Economics/Law: Civil servant candidates learn in their training, for example, to apply legal regulations in the area of taxation and to process tax documents from companies. Good economic and legal knowledge is therefore important. German: Since civil servant candidates learn, among other things, to handle correspondence during their training, good German language skills are essential.

The following Ausbildung (vocational training) alternatives are available for the profession of civil servant in the middle-level tax administration service: Area of Law and Administration: Civil servant in the middle-level customs service, civil servant at the Deutsche Bundesbank (middle-level banking service), civil servant in the General Internal Administration (middle-level non-technical service), civil servant in the Social Administration (middle-level service). Commonality: Processing administrative procedures. Area of Taxes and Auditing: Tax assistant. Commonality: Processing tax administration procedures.

In 2022, a new training and examination regulation for civil servants in tax administration came into force, simultaneously replacing the previous one. The new version incorporated digital teaching formats, allowing for electronic exams and multiple-choice procedures. In 2024, a new regulation for the preparatory service for the federal middle tax service came into effect, adapting information on the selection process.

The Ausbildung (vocational training) in the middle service of the tax administration is a 2-year Vorbereitungsdienst (preparatory service). It is regulated by federal ordinances and leads to a Laufbahnprüfung (career examination).

This Ausbildung (vocational training) is regulated by federal law and implemented at the state level. It leads to the qualification Finanzwirt/Finanzwirtin (Financial Specialist). Career titles such as Beamter/Beamtin - Steuerverwaltung (mittlerer Dienst) (Civil Servant - Tax Administration (middle service)) are examples and may vary depending on the Bundesland (federal state) or federal authority. The responsible bodies determine whether the career path is offered as an Ausbildung (vocational training).

After their Ausbildung (vocational training), civil servants in the middle service of the tax administration work in Finanzämter (tax offices), Oberfinanzdirektionen (higher regional finance directorates), Finanzministerien (finance ministries), or the Bundeszentralamt für Steuern (Federal Central Tax Office). They can keep their expertise up-to-date through Anpassungsweiterbildung (adaptive further training). With suitable qualifications, civil servants in the middle service of the tax administration have the opportunity to move to the next higher career path after a successful Aufstiegsverfahren (promotion procedure). With a Hochschulzugangsberechtigung (university entrance qualification), one can also pursue a Studium (university degree) and obtain a Bachelorabschluss (bachelor's degree) in subjects like Steuern, Prüfungswesen (Taxation, Auditing).

Legal regulations for the Ausbildung (vocational training) include the training and examination regulations for tax civil servants (Steuerbeamtenausbildungs- und -prüfungsordnung - StBAPO), the Tax Civil Servants Training Act (Steuerbeamtenausbildungsgesetz - StBAG), and the ordinance on the preparatory service for the federal middle tax service (MStDVDV).

Typically, a mittlerer Bildungsabschluss (intermediate school leaving certificate) or a Hauptschulabschluss (secondary school leaving certificate) combined with a beneficial completed Berufsausbildung (vocational training) is required.