Tax clerks: a shortage occupation according to the Federal Employment Agency (Arbeitsagentur), and routes into a tax firm

In the 2024 skills shortage analysis published by the Federal Employment Agency (Bundesagentur für Arbeit) in May 2025, tax advisory occupations are among the shortage occupations. At skilled worker level, which is also where tax clerks (Steuerfachangestellte) are classified, they score 2.5 out of a possible 3 points. From 2.0 points, the BA speaks of a shortage occupation. Overall, shortages were found in 163 of around 1,200 occupations assessed.

The score is an average of several indicators. For vacancy duration, the ratio of jobseekers to vacancies and the occupation-specific unemployment rate, tax advisory achieves the full score in each case. In June 2024, around 119,000 people were in employment subject to social insurance contributions at this level, not counting apprentices and agency workers.

The dual apprenticeship

The apprenticeship to become a tax clerk takes three years. A new training ordinance has applied since 1 August 2023. The chambers of tax advisers (Steuerberaterkammern) are responsible for registration and examination.

External examination with professional experience

If you already work in a tax firm or in a company's accounting department and have no qualification, you can register for the final examination as an external candidate. Under § 45 Abs. 2 BBiG, you must provide evidence of professional experience of at least one and a half times the length of the apprenticeship, which for tax clerks means four and a half years. The chamber may waive this requirement in whole or in part if professional competence is credibly demonstrated in another way, for example through references.

Retraining

For jobseekers and for employees without a usable vocational qualification, retraining is an option. The Federal Employment Agency (Agentur für Arbeit) or the Jobcenter can fund it under certain conditions, for example with an education voucher (Bildungsgutschein). Several chambers of tax advisers have issued their own examination rules for retrainees.

Working without the qualification

Not every task in a tax firm requires the tax clerk examination. Document entry, ongoing financial accounting and preparatory payroll work are also carried out by commercially trained staff who have familiarised themselves with the firm's software. As many tax firms work with DATEV software, prior knowledge of it shortens the induction period.

DELA offers the training course Assistant in Accounting and Tax with practical DATEV experience as a route into this field.