Definition and Legal Classification of the Qualified Assistant
The term ‘Fachassistent’ (Qualified Assistant) is a professional designation used particularly in German tax law and within tax advisory professions. Qualified assistants represent a distinct qualification level in the context of supporting tax advisory activities. The areas of activity and legal framework of this qualification are regulated and delineated by various laws and ordinances.
Definition of the Qualified Assistant
Qualified assistants are certified employees who have obtained a specialized additional qualification through a professional examination. They provide support in law firms, companies, or organizations, especially in tax or business management matters. The title ‘Fachassistent’ is legally protected in combination with the respective area of expertise (such as payroll, accounting, agriculture and forestry) and is subject to specific admission requirements.
Legal Foundations and Regulations
Tax Advisory Act (StBerG) and Implementing Regulations
The legal basis for the activity as a qualified assistant is, in particular, the Tax Advisory Act (StBerG) in conjunction with the relevant implementing regulations as well as the examination regulations of the responsible chambers. Admission to the examination generally requires relevant professional experience and a completed final examination, such as qualification as a tax clerk.
Examination Regulations
The examination regulations govern the content, procedure, and requirements of the respective qualified assistant examination. They also specify the prerequisites for admission to the examination, which often entail several years of practical experience in the relevant field and successful completion of a recognized professional training program.
Professional Status
Qualified assistants are not independent professionals but support specialists or executives within the legal framework of their additional qualification. Depending on their degree of qualification, they may independently take on certain reserved tasks, provided these are specifically listed as part of their authorization. The scope of activities is determined by professional regulations and the respective additional qualification acquired.
Focus Areas and Specializations
Qualified Assistant for Payroll and Salary
The ‘Qualified Assistant for Payroll and Salary’ is one of the most common specializations. This qualification is particularly important for employees working in tax firms or payroll accounting services. Legal responsibilities include independent processing of payroll and salary statements, including related tax and social security law issues.
Legal Framework:
- Powers of execution in the area of payroll accounting in accordance with § 6 Nos. 3 and 4 StBerG
- Independent client file management within the scope of the delegated authorities
- Detailed regulations through specific examination rules
Qualified Assistant for Accounting and Controlling
This specialization is primarily relevant for the field of accounting. Qualified assistants in this area may undertake extensive tasks in financial accounting and in the context of business management analyses.
Legal Aspects:
- Examination requirements and content are aligned with the Commercial Code (HGB) and applicable tax laws
- Permissibility of independent execution in accordance with the provisions of the Tax Advisory Act and the examination regulations
Other Qualified Assistant Specializations
As new labor market requirements develop, further specializations are continuously emerging, for instance in the area of digitalization or in specific sectors such as agriculture and forestry. The respective legal frameworks are further specified through corresponding examination regulations and professional orders.
Admission, Qualification, and Continuing Education
Requirements for Examination
Admission to the qualified assistant examination in a specific specialty generally requires:
- Successful completion of professional training in a relevant occupation (usually tax clerk or a commercial vocational training)
- Relevant professional experience (depending on the area, between two and three years)
- Timely registration and proof of requirements according to the examination regulations
Examination and Proof of Qualification
The qualified assistant examination consists of a written and, if applicable, an oral part. It assesses the subject-specific knowledge of the chosen qualification focus, including the applicable legal provisions. Successful completion of the examination is certified by the examining authority and protects the professional title.
Continuing Education Obligation
Qualified assistants are subject to ongoing continuing education obligations to maintain up-to-date knowledge in accordance with ongoing legal developments. The required scope of continuing education is regulated by the professional rules or statutes of the chambers.
Areas of Activity and Task Demarcation
Field of Activity and Responsibilities
The scope of permitted activities is limited to the areas defined in their qualification. Qualified assistants are responsible for specific tasks within the internal organization, such as payroll processing, bookkeeping, or preparation of business management evaluations.
Demarcation from Other Professional Groups
Qualified assistants have a higher qualification level than trained clerks but are not permitted to perform activities that are reserved exclusively for licensed professionals. The precise differentiation of powers is governed by the Tax Advisory Act, the examination regulations, and the respective professional guidelines.
Legal Relevance in Practice
Protection of Professional Title
The designations ‘Fachassistent’ and the respective specializations are legally protected. Using the title without passing the relevant examination is not permitted and can result in professional and competition law consequences.
Employment Law Classification
Qualified assistants are usually employed by tax consulting firms, audit or accounting firms. Their scope of activity is clearly defined by employment contract and professional law.
Significance for Clients and Business
The qualification as a qualified assistant ensures a defined quality standard for clients and companies in the handling of complex tasks. At the same time, it offers professionals expanded opportunities for career development.
Developments and Outlook
The role of qualified assistants is becoming increasingly important, especially as a result of the continuing specialization and digitalization of the labor market. The legal framework is regularly revised and adapted to current requirements to ensure a high quality of service and legal security for clients.
Sources:
- Tax Advisory Act (StBerG)
- Examination regulations of the tax advisors’ chambers
- Specialist literature for tax advisory professions
- Commercial Code (HGB)
- Social Code (SGB)
- Professional statutes and explanations
Frequently Asked Questions
What legal requirements must be met for admission to the qualified assistant examination?
For admission to the qualified assistant examination, certain legal requirements usually have to be met, which result from the relevant examination regulations and statutory provisions of the competent chambers. The prerequisite is usually the completion of professional training in a recognized commercial or administrative profession, such as a tax clerk. In addition, relevant, several years of professional experience in the corresponding work environment is often required. The respective statutes of the chambers define the exact periods (e.g., at least three years of relevant professional experience after completing the training). Furthermore, there must be no prior convictions or ongoing investigations for property offenses against the examination candidates, as such matters could affect their reliability under professional law. Compliance with statutory continuing education obligations and, if applicable, proof of participation in mandatory preparatory courses may also be required as additional formal criteria. All information must be documented with certificates, employment records, and other documentation as part of the application for the qualified assistant examination.
What professional rights and duties apply to qualified assistants under the current legal order?
Qualified assistants are subject to both the general professional regulations that apply to advisory and audit professions in the tax field as well as specific conduct requirements from any professional rules of conduct. Rights include, in particular, supporting the tax advisor in ongoing client matters within their assigned tasks. However, qualified assistants may not independently provide tax or legal advice to clients; such activities are reserved for professionals under the Tax Advisory Act. Violations, such as unauthorized legal advice, can have both employment law and professional consequences. In addition, qualified assistants are subject to specific confidentiality obligations regarding all information obtained in the course of their professional activity (duty to maintain client confidentiality), even after leaving the profession. Applicable data protection regulations and rules for handling sensitive documents must also be strictly observed.
Are qualified assistants subject to a statutory continuing education obligation?
Although there is no explicit nationwide statutory continuing education obligation for qualified assistants, a de facto continuing education requirement arises from the professional regulations of the respective professional organizations and the requirements of employment contracts. Qualified assistants, especially in the tax field, are required to keep their expertise up to date, as tax and other relevant legal foundations are subject to regular changes. Employers, often tax advisors or law firms, may prescribe or contractually require participation in continuing education; additionally, regional chambers of tax advisors may require proof of continuing education, for example in terms of certificates for maintaining qualification. Failure to regularly pursue continuing education may, in case of damages, result in liability or employment law consequences and in case of recurrence, depending on the chamber, also disciplinary action.
What statutory liability regulations apply to qualified assistants?
From a legal perspective, qualified assistants do not bear independent professional liability like tax advisors but are subject to civil liability within the scope of their employment. Faulty execution of their tasks can—depending on the degree of breach (slight, moderate, or gross negligence, intent)—lead to claims for damages by the employer. In cases of gross negligence or intent, qualified assistants can be held fully liable internally. However, independent handling of client cases resulting in direct liability to clients is not permitted and is prohibited by the Tax Advisory Act. According to § 278 BGB, the tax advisor is liable for the fault of their agents (which includes qualified assistants) vis-à-vis the client, so claims for damages are generally directed at the tax advisor. Recourse against the qualified assistant is only possible in cases of gross breach of duty.
How are data protection and confidentiality obligations for qualified assistants regulated under the law?
The data protection and confidentiality obligations for qualified assistants arise from various legal sources. Primarily, there is a statutory duty of confidentiality under § 203 StGB for persons employed by professionals who are bound to confidentiality (such as tax advisors). Violations of these regulations are subject to criminal penalties. In addition, the provisions of the General Data Protection Regulation (GDPR) and the Federal Data Protection Act (BDSG) are binding. Qualified assistants must ensure that all personal data of clients and other confidential information are protected against unauthorized access by technical and organizational measures. Unauthorized disclosure or improper processing of sensitive data can result in criminal, civil, and professional consequences.
Are qualified assistants allowed to perform independent tax advisory activities?
Under current law, qualified assistants are prohibited from practicing independent tax advisory activities. They may only act on behalf of and under the responsibility of a professional authorized to provide tax advice (e.g., tax advisor, auditor, or lawyer with relevant qualification). The decisive regulation is the Tax Advisory Act (StBerG), which reserves independent advisory services for professionals and penalizes infringement as unauthorized assistance in tax matters (§ 5 para. 1, § 7 StBerG). Qualified assistants may therefore only perform preparatory, supportive, and administrative tasks provided they do not constitute genuine tax advisory or legal advisory activities.
What legal obligations do qualified assistants have in connection with the Money Laundering Act (GwG)?
Qualified assistants working in law firms or companies that are subject to the Money Laundering Act (GwG) (e.g., tax advisors, auditors) are involved in measures to prevent money laundering. They must observe internal safeguards and reporting requirements under the GwG, particularly including client identification, recording and retaining certain transaction data, and reporting suspicious cases to the relevant authorities. Employers are required to conduct training to detect and prevent money laundering, which qualified assistants must attend. Violations of the GwG can result in fines as well as employment consequences and, in individual cases, criminal sanctions.
