Accounting Schools and Programs in Germany

Accounting Studies in Germany

In Germany, accounting (Rechnungswesen) is usually not a degree of its own. It is studied as part of a degree in business administration (Betriebswirtschaftslehre, BWL), where students choose accounting, auditing, taxation or controlling as a focus, and often continue with a master's degree. The regulated professions in this field, auditor and tax adviser, are reached later through state examinations after a degree and several years of work.

SpainExchange lists 3 schools in Germany that teach accounting: Universität Regensburg, Universität Potsdam and Munich Business School.

How the subject is organised

According to the German Academic Exchange Service (DAAD), a bachelor's degree in Germany usually takes six semesters and a master's degree between two and four. The three schools show how accounting fits into this structure:

• Universität Regensburg offers a full-time Bachelor of Science in Betriebswirtschaftslehre, taught in German and English and without admission criteria, and a Master of Science in the same subject. Its Institute of Business Administration has ten chairs, among them Financial Accounting and Auditing, business taxation (Betriebswirtschaftliche Steuerlehre) and Controlling and Logistics. The faculty also offers an MBA in Controlling for practitioners with an academic background.
• Universität Potsdam offers Betriebswirtschaftslehre as a single-subject bachelor's degree and as a master's degree, and lists a master's degree in business and tax law (Unternehmens- und Steuerrecht).
• Munich Business School teaches accounting inside its Bachelor International Business, a Bachelor of Arts of six semesters plus thesis and 210 ECTS credits, taught in German and English or fully in English. The first semesters include modules in financial accounting and cost accounting, and a later module covers accounting under International Financial Reporting Standards (IFRS). Its Master in Finance, a Master of Arts taught fully in English over 18 months, includes financial statement analysis.

Admission and language

Admission to a bachelor's degree requires a school-leaving certificate that is recognised in Germany; applicants whose certificate is not recognised first attend a Studienkolleg. Applicants from outside the EU and EEA apply through uni-assist or directly to the institution, depending on the school.

For programmes in German, DAAD states that most higher education institutions require German at CEFR level B2 or above. Programmes taught in English ask for proof of English instead. Munich Business School starts its bachelor's degree in February and September and its Master in Finance in September.

Costs

According to DAAD, state higher education institutions generally charge no tuition fees for bachelor's degrees and most master's degrees, but students pay a semester contribution of between €70 and €430. In Bavaria, where Regensburg is located, institutions may charge tuition fees to students from outside the EU and EEA and decide the amount themselves. Private institutions may charge substantially higher fees, so the current price list of Munich Business School should be checked on its website. Students who need a visa have to prove funds of €992 per month (figure valid since January 2025).

Professional qualifications and careers

A business degree with an accounting focus leads to work in financial accounting, controlling, auditing and tax advice. Two professions are regulated by federal law:

• Wirtschaftsprüfer (auditor): auditors are publicly appointed after a state examination with a written and an oral part. Admission requires a completed higher education degree and at least three years of practical work, or four years if the standard period of study was less than eight semesters; at least two years must be spent mainly on audits. A degree obtained abroad must be equivalent.
• Steuerberater (tax adviser): admission to the examination requires a degree in economics, business or law followed by practical work in taxation, for at least two years, or three years if the standard period of study was less than four years. There is also a route without a degree, through commercial training and several years of practice.

With a six-semester bachelor's degree alone, the longer practice periods apply in both professions.

Frequently asked questions

Is there a bachelor's degree in accounting in Germany?

Usually not under that name. Accounting is a focus within business administration (Betriebswirtschaftslehre); Universität Regensburg, for example, has chairs for Financial Accounting and Auditing and for business taxation inside its business administration institute.

Can I study accounting in Germany in English?

Partly. Munich Business School offers its Bachelor International Business fully in English and its Master in Finance in English, and Regensburg teaches business administration in German and English.

How do I become an auditor in Germany?

By passing the state examination for Wirtschaftsprüfer. Admission requires a degree and at least three years of practical work, four if the degree had a standard period of less than eight semesters, including two years of audit work.