Accounting assistant

Entering ongoing business transactions, ongoing payroll accounting and the preparation of payroll tax returns is, in accordance with § 6 no. 4 of the Tax Advisory Act (StBerG) exempt from the prohibition of unauthorised assistance in tax affairs (see also tax adviser) provided these activities are carried out responsibly by individuals who, having passed final examinations in a commercial subject (or equivalent professional training) have then spent a minimum of 3 years in accounting working at least 16 hours per week. The fiscal authorities may prohibit activity in the case of malpractice in accordance with § 7 nr. 2 of the Tax Consultancy Act (StBerG).
Carrying out mechanical work processes when managing books and record which are of significance to the tax assessment, with the exception of assigning receipts and issuing accounting statements, does not require a licence (§ 6 nr. 3 of the Tax Consultancy Act (StBerG))