Betriebswirt/Betriebswirtin (Hochschule) für Steuern und Prüfungswesen

Information is available from the Bundesagentur für Arbeit (Federal Employment Agency), including the film 'Steuern, Prüfungswesen - Duales Studium' (Taxation, Auditing - Dual Study Program), and other information sources. Publications such as current tax law, current developments in tax and business law, professional legal handbook, business research and practice, the business economist, THE GROUP, tax consulting, German tax law, management review quarterly, Schmalenbach Journal of Business Research, taxation, and an online guide for study and career are available.

Hyperautomation extends Robotic Process Automation (RPA) with intelligent automation solutions and Artificial Intelligence (AI). Companies analyze, design, measure, automate, simplify, and control their workflows using these technologies. Their goal is to increasingly support decision-making processes with AI. Specialists and managers examine how they can use hyperautomation in their areas of responsibility. Artificial intelligence (AI) is increasingly used in tax consulting and auditing. High-performance scanners now allow large quantities of documents to be scanned in a very short time, eliminating the need for manual sorting, typing, and filing. AI will also be used in the future to automatically read documents, recognize information such as invoice numbers and amounts, and determine which tax applies. Account assignments and bookings will primarily be automated in the future.

Commercial-organizational and administrative-organizational interests are important for success in this field. Examples of commercial-organizational activities include preparing and analyzing tax balance sheets and conducting business success calculations. Examples of administrative-organizational activities include preparing annual tax returns.

Business economists specializing in taxation and auditing primarily work in offices and meeting rooms. Additionally, they may also work from home or remotely, as needed.

Core competencies acquired or deepened during Studium (university studies) include tax code, business administration, bookkeeping, controlling, financial management, trade tax, expert/appraiser activities, annual financial statements, calculation, corporate income tax, cost and performance accounting, wage and income tax, human resources, checking tax assessments, preparing tax returns, tax planning, tax law, and sales tax. Other competencies that may be significant for practicing this profession include labor law, tax audit, valuation law, balance sheet preparation, inheritance and gift tax, corporate law, commercial law, municipal tax law, customer consulting and support, dunning and litigation, quarterly closings, revision, statistics, tax consulting, enforcement of tax law, profitability calculation, and auditing. Business, finance, and controlling software are also relevant skills and knowledge.

The progressive digitalization of the working and professional world can change task areas and requirement profiles. For business economists specializing in taxation and auditing, opportunities may arise to deal with the following technologies, procedures, or systems: Business Intelligence - BI (e.g., making operational and strategic decisions with the help of automatically analyzed data and the insights gained therefrom), Business Process Management Systems - BPM Systems (e.g., contributing to the further development of software for analyzing and controlling business processes to increase efficiency), Compliance Management Systems - CMS (e.g., monitoring compliance with all relevant tax laws and tax obligations using compliance management systems), Document Management Systems - DMS (e.g., documenting and managing tax returns and assessments), Enterprise Resource Planning Systems - ERP Systems (e.g., personnel planning via an ERP system).

Business economists in tax and auditing independently plan, organize, and control business processes in a company's tax, finance, and accounting departments. They apply their analytical and organizational skills when, for example, preparing annual financial statements, developing concepts for tax planning and optimization, or optimizing operational accounting. This activity typically requires independent and structured planning and action within specified goals, a high degree of conscientiousness, resilience, and adherence to deadlines. Strong communication skills, assertiveness, and negotiation skills are important when dealing with superiors and colleagues. They handle company-related information discreetly. If they lead a team, they motivate their employees and coordinate their collaboration. They primarily work in an office at a desk, dealing with business administration topics.

Business economists in tax and auditing can work freelance in the following areas, for example: Management consultant, auditor, tax consultant, or their own auditing or tax consulting firm.

Example collective bargaining gross basic remuneration (monthly): 5,261 € to 6,378 €. Source: Collective bargaining collection of the Bavarian State Ministry for Family, Labor and Social Affairs. Note: This information is for orientation purposes only. No claims can be derived from it.

Management, Consulting, Law, Taxes; Construction, Architecture; Chemistry, Pharmacy, Plastics; Electrical Engineering, Electronics; Vehicle Manufacturing, Maintenance; Financial Services, Real Estate; Trade; Wood, Furniture; IT, Software, Telecommunications; Media; Metal, Mechanical Engineering, Precision Mechanics, Optics; Food, Beverage Production; Textiles, Clothing, Leather; Transport, Traffic; Associations, Organizations, Interest Groups; Public Administration, Social Security, Defense.

Those who wish to work in this profession generally need a completed undergraduate degree (grundständig) in taxes and auditing. Leadership positions or specialized tasks usually require a master's degree (Masterstudium). Activities in science and research often require a doctorate (Promotion) or Habilitation (Habilitation).

Taxes, Auditing (undergraduate - grundständig); Taxes, Auditing (postgraduate - weiterführend)

Business economists specializing in tax and auditing find employment in companies across almost all economic sectors and in public administration.

Business Economist (University of Applied Sciences) - Tax and Auditing. Professional title in English: Corporate tax manager (m/f). Professional titles in French: Fiscaliste (m/f), Responsable fiscal/Responsable fiscale.

Some characteristics of work and social behavior are relevant for all professions and are therefore not mentioned separately. These include: reliability, punctuality, honesty, ability to accept criticism, and appropriate manners. Additionally, the following profession-specific characteristics are required to practice this academic profession: Performance and commitment (e.g., recognizing work bottlenecks when preparing annual tax returns and willingly taking on additional tasks to overcome the bottleneck), diligence (e.g., exact adherence to deadlines and appointments for tax balance sheets), sense of responsibility and willingness (e.g., ensuring the optimal interpretation and utilization of tax regulations for the company), independent working style (e.g., independently conducting bookkeeping, balance sheet, and auditing), discretion (e.g., maintaining silence about company-related information).

Business economists specializing in tax and auditing plan, organize, and monitor a company's tax, finance, and accounting affairs.

Job and applicant portals: bankjob.de, beck-stellenmarkt, BVBC, CityJobs, GAAPweb, Kanzlei-Job.de, NWBsteuerjobs.de, ZRFC Risk, Fraud & Compliance.

Associations and organizations: Bundesverband Deutscher Volks- und Betriebswirte e.V. (bdvb), ver.di - Vereinte Dienstleistungsgewerkschaft, Verwaltungs- Berufsgenossenschaft (VBG).

This profession involves responsibility for people (e.g., guiding and leading employees) and for assets (e.g., evaluating business audit reports). Screen work includes analysis, conceptualization, and planning tasks. Adherence to various regulations and legal requirements (current laws and tax-relevant provisions) is crucial. Work typically takes place in office environments.

Professional deployment opportunities are categorized by fields of activity: Controlling (Controller, Head of Controlling), Finance and Accounting (Cost Accountant, Cost Calculator, Head of Finance and Accounting, Head of Cost Accounting, Auditor, Investment Manager), Teaching at Universities (Lecturer at Universities and Academies, Study Program Coordinator), Auditing (Head of Auditing, Auditor), Tax Consulting (Assistant in Tax Consulting), Management Consulting (Management Consultant), Auditing (Mergers and Acquisitions Specialist, Trustee, Assistant for Auditing), Scientific Research (Research Assistant, Head of a Research Group, Scientific Employee).

Work items and tools include data and documents such as cost data, tax balance sheets, declarations and assessments, concepts for tax structuring and optimization, business audit reports, accounting documents, annual financial reports, organizational plans, expert opinions, and legal regulations (especially tax law). Office equipment includes PCs, internet access, and telephones.

Business Economists for Taxation and Auditing support economic decision-making processes in companies and public administration institutions. In tax consulting, they clarify tax law matters, prepare tax declarations, balance sheets, and assessments, and, if necessary, file legal remedies. In the field of auditing, they analyze tax regulations, monitor tax payments, review accounting systems, conduct business accounting, or evaluate audit reports. They consult with auditors, among others, and prepare business comparisons.

Adaptive continuing education helps to keep professional knowledge current and adapt it to new developments (e.g., in the areas of taxes, auditing, tax law, balance sheets, annual financial statements, and accounting). Furthermore, the trend of using Artificial Intelligence in tax consulting and accounting can become an important continuing education topic for Business Economists for Taxation and Auditing.

Advanced continuing education, specifically designed for university graduates, builds on existing qualifications. It offers the opportunity to expand one's competence profile and enhance career prospects (e.g., through further training as an auditor). Bachelor graduates can improve their professional and career opportunities through further studies (Studium), for example, in the fields of taxation, auditing, finance and accounting, controlling, or risk management. A doctorate (Promotion) is generally required for a scientific career at a university; for appointment as a university professor, a habilitation (academic qualification) is usually needed. A doctorate may also facilitate access to higher professional positions in the private sector, in research, and in public administration.

Taxation: Advise management on tax regulations, their interpretation and utilization, possibly in an international context; prepare or analyze tax balance sheets; prepare annual tax returns considering corporate, sales, and trade taxes; review tax assessments, possibly file appeals and legal remedies; monitor deadlines for tax payments, instruct payments. Business accounting system: Develop guidelines for the fulfillment of tasks in business accounting or commercial bookkeeping, manage and control systems and tasks; determine inventory guidelines and dates; evaluate business audit reports; write opinions and expert reports; prepare business comparisons; conduct bookkeeping, balance sheet, and account audits; clarify questions of balance sheet ratios, such as valuation methods and approaches; perform preparatory closing entries; prepare provisional and final closings; prepare profit and loss statements; conduct meetings.

The following additional employment alternatives are available for the profession of Business Administrator (Hochschule) for Taxes and Auditing: Field of activity Management, Corporate Management; Business Administrator (Hochschule) (Corporate Management); Master of Business Administration; Economist; National Economist. Commonalities: monitor and audit financial business processes; support economic decision-making processes. Note: The mentioned job alternatives may require a longer induction period or additional training.

What is it about? Business administrators (Hochschule) for taxes and auditing plan, organize, and monitor a company's tax, finance, and accounting systems. From tax returns to business income statements: In a company's tax department, for example, they prepare monthly and annual financial statements and develop business reports and analyses. They review business documents and processes from current tax perspectives. If there are changes in tax law, they determine the impact on business processes, inform management about changes and effects of tax regulations, and advise them on their optimal interpretation and utilization for the company. Then, the business administrators plan and coordinate the implementation of the corresponding measures. They also examine tax matters and prepare expert opinions on tax questions within the company.

The following abilities, knowledge, and skills are required for performing possible activities in this Studium (university degree) profession. Abilities: Numerical (computational) thinking (e.g., analyzing tax balance sheets); memory (e.g., memory for numbers); commercial aptitude (e.g., developing strategies and concepts for tax planning and optimization); planning and organizing ability (e.g., creating and processing organizational plans). Knowledge and Skills: Calculation skills (e.g., performing profit and loss calculations as part of the annual financial statements).

The practice of the profession may involve the following physical requirements. This information does not necessarily apply to every activity profile or every professional application. Unimpaired speech ability (e.g., clarifying questions with auditors); near vision - even corrected (e.g., performing analysis, conceptual, and planning work on the computer); hearing and speech comprehension (e.g., understanding statements from clients). Note: This information does not form a basis for legal action and should not be understood in the sense of a medical fitness assessment. Actual physical fitness or unfitness must always be determined on a case-by-case basis and taking into account possible reasonable precautions.

The following lists professions or activities that show similarities to the original profession. These professions represent a possible alternative for applicants who cannot find a vacant position in their learned profession. Furthermore, employers can consider specialists in these professions as alternatives for filling a job position in the original profession. Some alternative professions only include partial activities of the original profession, while others require an induction period, which can vary in length depending on the individual case. The following immediate job and staffing alternatives are available for the profession of Business Administrator (Hochschule) for Taxes and Auditing: Job and staffing alternatives for the overall activity (usually short induction): Financial Administrator; for professional specializations (usually short induction): Business Administrator (Hochschule) for Accounting and Controlling; for partial activities and professional applications (with/without induction): Assistant.

Working as a Business Economist for Taxation and Auditing is not a regulated profession. No professional recognition is necessary to work in this profession with a qualification acquired abroad. However, it is possible to apply for an individual certificate evaluation for foreign university degrees through the Central Office for Foreign Education (ZAB). This can be helpful for job applications in the German labor market. Further information on living and working in Germany: Hotline Working and Living in Germany (central information hotline of BAMF and BA), For people from abroad (an information service of the BA), Central International and Specialist Placement Service of the BA, Make it in Germany (the welcome portal of the skilled labor initiative for international professionals).

The following health limitations could lead to problems when performing this profession. This information does not necessarily apply to every activity profile or every professional application. Increasingly, there are also possibilities to compensate for limitations, for example, through technical aids. Speech disorder, speech impediments (e.g., clarifying questions with auditors), uncorrectable near vision impairment (e.g., performing analysis, conception, and planning work on the computer), hearing impairment, hard of hearing, deafness, hearing disorder, chronic ear conditions (e.g., understanding statements from clients). Note: This information does not form a basis for legal action and should not be understood in the sense of a medical fitness assessment. The actual physical suitability or unsuitability must always be determined on a case-by-case basis and taking into account possible reasonable accommodations.

The following alternative occupations are available for the profession of Business Economist for Taxation and Auditing: Field of activity Management, Corporate Management; Business Economist (University) for Corporate Management, Management; Master of Business Administration; Economist. Commonalities: monitoring and auditing financial business processes, supporting economic decision-making processes. Note: The mentioned alternative occupations may require an induction period, which can vary in length in individual cases.