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Specialist assistant for wages and salaries; application for admission to the advanced training examination

You must apply to the relevant Chamber of Tax Consultants for admission to the Wage and Salary Specialist Examination.

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Steuerberaterkammer München

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80638 München

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Procedure details

This advanced training examination takes into account the complexity of payroll processing, particularly with regard to the tax and social security treatment of employment relationships with clients.

The advanced training examination for the specialist assistant in wages and salaries is based on a nationally standardized catalog of requirements for more detailed definition of the content of the specialist assistant examination, which serves as a guide.

Admission to the examination to become a wage and salary specialist assistant must be applied for at the relevant Chamber of Tax Consultants.

Admission to the advanced training examination to become a wage and salary specialist assistant is possible under the following conditions:

  • After successfully passing the examination to become a tax assistant: At least one year (from 2024 at least two years) of full-time practical experience with a member of the tax advisory or auditing profession. The practical period must be completed predominantly in the field of payroll accounting.
  • After successful completion of equivalent vocational training (e.g. paralegal, industrial clerk, wholesale and foreign trade clerk, bank clerk): At least three years of full-time practical experience in the field of tax and accounting, of which at least two years must have been with a member of the tax advisory or auditing profession and predominantly in the field of payroll accounting.
  • Anyone who cannot provide evidence of equivalent professional training: At least five years of full-time practical work in the field of tax and accounting, of which at least three years with a member of the tax advisory or auditing profession and predominantly in the field of payroll accounting.

  • Required documents
    • Certificates/certificates/certificates concerning
      • the successful final examination as "Steuerfachangestellte/Steuerfachangestellter" and/or
      • the completion of at least three years of university studies with a focus on business administration and/or
      • the successful final examination in a commercial apprenticeship or other equivalent previous training and/or
      • further qualifications (e.g. proof of crediting of other examination results)
    • Proof of practical work: Certificates must be submitted regarding the type and duration of your work in the field of tax and accounting (with a tax consultant, tax agent, auditor, sworn auditor, lawyer, a professional practice within the meaning of the Tax Consultancy Act or the Federal Lawyers' Act, auditing firm, accounting firm or an association pursuant to Section 4 No. 8 StBerG) for at least 16 hours per week; the certificate must contain information on
      • Period of employment (start and, if applicable, end),
      • the type of employment relationship (e.g. employee, freelancer, civil servant)
      • the working hours (in number of hours per week)
      • Information on the type and scope of work in the field of tax and accounting (in number of hours per week)
      • all periods of career interruption of more than temporary duration (e.g. extended leave of absence, overtime compensation, parental leave, sick leave, etc.).
    • If affected: Proof of the granting of examination concessions. Please only enclose a current medical certificate or an official medical certificate. This should provide information on what measures can be taken to compensate for your physical disability in terms of time and technology.

    Note on repeat applications: A repeat application can be submitted without resubmitting the supporting documents.

Admission to the Wage and Salary Specialist Examination must be applied for in writing together with the required documents using the form provided by the Chamber of Tax Consultants or online at the relevant Chamber of Tax Consultants.

The admission and examination fee must be paid in accordance with the scale of fees of the Chamber of Tax Consultants.

Admission to the examination must be applied for by July 31 of the current year.

Status: 24.01.2025
Editorially responsible for prodecure description: Steuerberaterkammer Nürnberg
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