finance · Germany edition
It’s easy to be an Accountant.
Becoming an accountant in Germany usually means the Steuerfachangestellte/r route: a three-year paid dual Ausbildung in a tax firm plus Berufsschule, ending with the chamber (Steuerberaterkammer) exam. No degree is required. Full-time pay runs around 41,500 EUR gross per year (median, Bundesagentur für Arbeit).
Last verified Version 1By Editorial Team
Key facts
Germany- Median salary (2025)
€41,496/yr
Range €33,840 – €51,060
- Time to qualify
2–3 years
Three years for the standard dual Ausbildung to Steuerfachangestellte/r — work in a tax firm (Steuerkanzlei) plus Berufsschule, with a Zwischenprüfung after year two and the final chamber exam at the end. It can be shortened to 2 or 2.5 years with Abitur or strong performance. Climbing to Steuerfachwirt/in or Geprüfte/r Bilanzbuchhalter/in adds about two more years of part-time study; the full route to Steuerberater/in takes roughly eight years of experience after the Ausbildung.
- Cost to qualify
€0 – €8,000
The Ausbildung is paid, not paid for: trainees earn roughly 1,150–1,400 EUR/month gross in year one rising to about 1,350–1,500 EUR/month in year three, per Steuerberaterkammer recommendations (e.g. Westfalen-Lippe 1,150/1,250/1,350 EUR; München 1,400/1,450/1,500 EUR). Berufsschule is free and the chamber exam fee is modest, so out-of-pocket cost is essentially zero. The figure shown applies to later upgrading: the optional Geprüfte/r Bilanzbuchhalter/in (IHK) preparation course typically costs about 3,000–7,000 EUR plus an exam fee around 660 EUR (2025 tariff).
- Job outlook (2024-2025)
0% growth
About 0 openings per year
All figures apply to Germany. Salaries, licensing, and timelines differ by country — where other editions exist, switch between them at the top of the page.
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How to become an Accountant — step by step
- 1
Finish school and secure an Ausbildung contract 3-9 months of applying
There is no fixed certificate requirement, but apply with the best grades you can — most firms prefer Abitur or Fachhochschulreife, and a higher certificate lets you shorten the program. Apply directly to tax firms (Steuerkanzleien) for an Ausbildungsplatz; given the staff shortage, motivated applicants have strong odds.
- 2
Sign on as a Steuerfachangestellte/r trainee Start of the 3-year program
Sign a dual Ausbildung contract with a Steuerkanzlei. You are paid from day one — roughly 1,150–1,500 EUR/month gross depending on chamber region and year. Time splits between practical work in the firm and Berufsschule (block weeks or one to two days a week).
- 3
Learn the core craft and pass the Zwischenprüfung Years 1-2
Work through Finanzbuchhaltung, payroll, VAT and income-tax returns in DATEV while studying tax law and HGB accounting at Berufsschule. A Zwischenprüfung after the second year checks progress and flags gaps before the final exam.
- 4
Pass the Steuerberaterkammer final exam End of year 3
Sit the Abschlussprüfung set by your regional Steuerberaterkammer: three written exams (tax law, accounting, business/social studies) plus a roughly 30-minute oral. Passing confers the protected title Steuerfachangestellte/r and lets you work unsupervised in any tax firm or company accounting department.
- 5
Start working and choose a specialism First 1-3 years
Move into a permanent role in a Steuerkanzlei or a company's accounting team, earning around the 41,500 EUR median. Decide where to deepen — Finanzbuchhaltung, payroll, or client-facing tax work — since this shapes which upgrade qualification fits best.
- 6
Upgrade via Bilanzbuchhalter/in or Steuerfachwirt/in About 2 years, part-time
After about three years' experience, take the IHK Geprüfte/r Bilanzbuchhalter/in (a ~24-month part-time course, exam fee around 660 EUR, course fees roughly 3,000–7,000 EUR) or the Steuerfachwirt/in. These lift pay toward the ~4,000 EUR/month range and expand your responsibilities.
- 7
Optionally pursue the Steuerberater/in licence 6-8+ years after the Ausbildung
The senior, regulated profession. Via the Ausbildung route §36 StBerG requires eight years of professional experience (six with a Steuerfachwirt/in or Bilanzbuchhalter/in qualification) before sitting the demanding state Steuerberaterprüfung; a relevant university degree shortens the required experience to two to three years. This opens self-employment, signing rights and the highest pay.
Requirements to be an Accountant
- Ausbildung to Steuerfachangestellte/r (3-year dual program)educationRequired
The standard qualifying route: a federally regulated, three-year dual Ausbildung combining paid work in a Steuerkanzlei with Berufsschule. There is no university requirement. A degree in business or economics is an alternative entry into accounting roles but is not the typical path for this specific job.
- Final chamber examination (Abschlussprüfung der Steuerberaterkammer)licenseRequired
Unusually for German trades, the Steuerfachangestellte exam is administered by the regional Steuerberaterkammer, not the IHK. It comprises three written parts (tax law, accounting, business/social studies) and an oral exam. Passing it confers the protected occupational title; there is no separate state licence to practise as an employee.
- School-leaving certificate (Schulabschluss)educationOptional
No specific certificate is legally mandated. In practice firms hire mostly applicants with Abitur or Fachhochschulreife; Mittlere Reife with good grades in maths and German is competitive. A higher certificate also lets you shorten the Ausbildung.
- DATEV and accounting-software proficiencyskillRequired
Most German tax firms run on DATEV; daily work means bookkeeping (Finanzbuchhaltung), payroll (Lohnabrechnung) and preparing tax returns (Steuererklärungen) in DATEV and Excel. Software fluency is built during the Ausbildung and expected from day one in a new job.
- Working knowledge of German tax and HGB rulesskillRequired
Employers expect a solid grasp of the German tax code (Abgabenordnung, EStG, UStG) and accounting under the Handelsgesetzbuch (HGB). This is the core of the Berufsschule curriculum and the chamber exam.
- Geprüfte/r Bilanzbuchhalter/in or Steuerfachwirt/in (Aufstiegsfortbildung)certificationOptional
Optional upgrade credentials. The IHK Bilanzbuchhalter/in (now 'Bachelor Professional in Bilanzbuchhaltung') needs about three years' relevant experience to sit the exam; both raise pay and authority and shorten the road to Steuerberater/in. Not needed for entry-level work.
- Practical experience in a SteuerkanzleiexperienceRequired
The Ausbildung itself supplies the required practical experience inside a tax firm, so no prior work history is needed before starting. Further chamber and Steuerberater qualifications later require several documented years on the job.
A day in the life of an Accountant
A Steuerfachangestellte/r spends most of the day at a screen in a tax firm, working almost entirely in DATEV. A typical morning is bookkeeping — entering and reconciling clients' receipts and bank statements (Finanzbuchhaltung) — followed by running monthly payroll (Lohn- und Gehaltsabrechnung) and preparing advance VAT returns (Umsatzsteuer-Voranmeldungen). You manage a portfolio of mandates, so the phone and email bring constant small client questions: a missing invoice, a deadline, a letter from the Finanzamt. The rhythm is deadline-driven and seasonal — the run-up to the tax-return deadline and the year-end Jahresabschluss period mean longer, tense weeks, while quieter stretches allow training. The work rewards precision and a calm, methodical temperament; the frustrating days involve chasing clients for documents hours before a filing is due. Hybrid and part-time arrangements are increasingly common.
Is it worth it to be an Accountant?
For people who like structured, detail-driven work and a clear ladder, becoming a Steuerfachangestellte/r is one of Germany's better-value careers. You get paid from day one rather than funding a degree, qualify in three years, and step into a profession with a genuine Fachkräftemangel — in 2025 over 72% of tax firms struggled to hire, which translates into job security and rising pay. Median full-time pay near 41,500 EUR is modest at entry, but the upgrade path (Bilanzbuchhalter/in around 4,000 EUR/month, then Steuerberater/in) offers real upside without ever needing university. It is less worth it if you dislike repetitive deadline work — tax-return and year-end seasons are intense, the rules change constantly, and software (DATEV, AI) is automating routine bookkeeping, pushing the role toward advisory. Anyone aiming directly for partner-level tax advice may prefer the faster university route to the Steuerberater licence.
Common mistakes to avoid
- Assuming you need a university degree — the Steuerfachangestellte Ausbildung requires none, pays you while you train, and is the standard route into German tax and accounting work.
- Confusing the exam body: the Steuerfachangestellte final exam is run by the Steuerberaterkammer, not the IHK (only later upgrades like Bilanzbuchhalter/in go through the IHK). Applicants who prepare for the wrong chamber's rules waste time.
- Picking a firm purely on the highest Ausbildungsvergütung instead of training quality — a kanzlei that rotates you through Finanzbuchhaltung, payroll and client work teaches far more than one that parks you on data entry.
- Treating the qualification as the finish line and skipping the Bilanzbuchhalter/in or Steuerfachwirt/in upgrade, then stalling at entry-level pay while colleagues who upgraded move toward the ~4,000 EUR/month range.
- Underestimating the seasonal workload: tax-return and year-end (Jahresabschluss) periods mean long, deadline-heavy weeks, and the law changes every year, so 'finished learning' never really applies.
- Drifting into the senior Steuerberater plan without checking §36 StBerG early — via the Ausbildung route you typically need eight years' experience (six with Steuerfachwirt/in) before you can even sit the exam.
Frequently asked questions
Do I need a university degree to become an accountant in Germany?
No. The standard route to this job, Steuerfachangestellte/r, is a three-year dual Ausbildung with no degree requirement — you train inside a tax firm and attend Berufsschule. A business or economics degree is an alternative way into accounting roles and is the more common path toward the senior Steuerberater/in licence, but for everyday accounting and tax work the Ausbildung is the typical and fully sufficient qualification.
How much do Steuerfachangestellte earn in Germany?
According to the Bundesagentur für Arbeit's Entgeltatlas, the median full-time gross pay for Steuerfachangestellte is about 3,458 EUR per month, roughly 41,500 EUR per year. The lower quartile is around 2,820 EUR/month and the upper quartile about 4,255 EUR/month. Pay rises substantially after upgrading to Bilanzbuchhalter/in (around 4,000 EUR/month) and far higher for licensed Steuerberater/innen.
Do I pay for the Ausbildung, or do I get paid?
You get paid. The dual Ausbildung pays a Ausbildungsvergütung — roughly 1,150–1,500 EUR/month gross depending on the chamber region and training year, per Steuerberaterkammer recommendations. Berufsschule is free and the chamber exam fee is small, so out-of-pocket cost is essentially zero. This is a major advantage over funding several years of university.
Who runs the final exam — the IHK or someone else?
Unusually, the Steuerfachangestellte exam is administered by the regional Steuerberaterkammer (chamber of tax advisers), not the IHK. The chamber sets the three written exams and the oral exam and issues the qualification. Later upgrade exams like Geprüfte/r Bilanzbuchhalter/in are run by the IHK instead.
How do I become a Steuerberater later?
It is a separate, regulated profession reached after the Ausbildung. Under §36 of the Steuerberatungsgesetz (StBerG) the vocational route generally requires eight years of professional experience (six if you have passed the Steuerfachwirt/in or Bilanzbuchhalter/in exam) before you may sit the tough state Steuerberaterprüfung. With a relevant university degree the required experience drops to two to three years. Passing grants signing rights and the option to run your own practice.
Is there demand for accountants in Germany right now?
Yes, strongly. Tax advisory is among Germany's most shortage-hit sectors: in a 2025 ifo survey more than 72% of tax firms reported trouble finding qualified staff. The profession is also ageing — many tax advisers are over 50 and apprentice numbers have softened since 2020 — so well-trained Steuerfachangestellte have considerable bargaining power on pay and conditions.
Sources
Every figure on this page traces to one of these primary sources.
- 1§36 Steuerberatungsgesetz — practical-experience requirements for admission to the Steuerberaterprüfung (eight years after a commercial Ausbildung, six with Steuerfachwirt/Bilanzbuchhalter) — Bundesministerium der Justiz (Gesetze im Internet) · accessed June 15, 2026
- 2Ausbildung Steuerfachangestellte/r — duration, dual structure, chamber-administered exam — Steuerberaterkammer Berlin · accessed June 15, 2026
- 3Ausbildungsvergütungsempfehlung Steuerfachangestellte (recommended trainee pay by year) — Steuerberaterkammer Westfalen-Lippe · accessed June 15, 2026
- 4Entgeltatlas — Steuerfachangestellte/r (median and quartile gross monthly pay) — Bundesagentur für Arbeit · accessed June 15, 2026
- 5Fachkräftemangel in der Steuerberatung (ifo 2025: >72% of firms short of staff; demographic decline) — Tax Talents (citing ifo Institut) · accessed June 15, 2026
- 6Finanzbuchhalter/in — Entgeltatlas (median monthly gross pay for the related accounting role) — Bundesagentur für Arbeit · accessed June 15, 2026
- 7Geprüfte/r Bilanzbuchhalter/in (Bachelor Professional) — admission, duration, fees — IHK Berlin · accessed June 15, 2026
- 8Steuerberater werden — paths and required professional experience after Ausbildung or Studium — beruf-steuerberater.de · accessed June 15, 2026