Pebio editorial team · Last updated: 1 November 2026
Chief Financial Officer (CFO)
What is on your mind?
Pay scales and minimum rates
These are minimums if the stated scope applies to your employment. This is not legal advice.
There is no verified statement on statutory pay under the BGB for this occupation yet.
Statutory minimum wage
Statutory
€13.90 per hour
valid from 2026-01-01, until 2026-12-31
§ 1 Nr. 1 MiLoV5: „ab 1. Januar 2026 13,90 Euro brutto je Zeitstunde“
Source: Fifth Minimum Wage Adjustment Ordinance (MiLoV5), Federal Law Gazette 2025 I No. 268 · As of 2026-10-27
Upcoming rates (1)
Statutory
€14.60 per hour
valid from 2027-01-01 · upcoming
§ 1 Nr. 2 MiLoV5: „ab 1. Januar 2027 14,60 Euro brutto je Zeitstunde“
Source: Fifth Minimum Wage Adjustment Ordinance (MiLoV5), Federal Law Gazette 2025 I No. 268 · As of 2026-10-27
Terms explained
- Generally binding collective agreement (AVE)
- A collective agreement that the labour ministry has declared binding for all employers in a sector – even without union membership.
- Framework agreement (Manteltarifvertrag)
- Sets general working conditions such as working hours, leave and notice periods, not the level of pay.
- Pay agreement (Entgelttarifvertrag)
- Sets how much is paid per pay grade.
- Pay grade (Entgeltgruppe)
- The classification by task and qualification. It decides which amount in the pay table applies to you.
Which pay scale might apply to you?
We show no sector pay scale for this occupation. Check step by step: region, employer and sector, bargaining parties, scope and period, then the original text. A match means “possibly relevant, please check”, not “applies to you”.
BMAS collective agreement registerWhere else you can go
Routes many people do not think of straight away. Every statement names source and date; what is missing reads “not documented yet”.
Managing officer of a GmbH (Geschäftsführer)
You run the company, represent it externally and take responsibility for finance and organisation. You work closely with the shareholders.
Why you fit
As a CFO you know finance, reporting and risk management and have held overall responsibility for a function.
The route there
- Further training and exam
- The law requires no training. Any fully competent natural person can be appointed unless excluded under section 6(2) GmbHG.
Source: § 6 GmbHG · As of 2026-11-01 (retrieved)
- Duration
- not documented yet
- Cost
- not documented yet
- Funding
- not documented yet
- Salary
- not documented yet
- Particulars
- Excluded is anyone with a final conviction for an intentional delayed insolvency filing or an insolvency offence, regardless of the sentence. For fraud, breach of trust and related offences, only a prison sentence of at least one year disqualifies. The exclusion lasts five years from final judgment.
Source: § 6 Abs. 2 GmbHG · As of 2026-11-01 (retrieved)
Your next step: Talk to shareholders or advisory boards who fill management posts, and clarify the articles and liability cover.
Management board member or chair (AG)
You run the stock corporation on your own responsibility and report to the supervisory board. You own strategy, finance and capital-market topics.
Why you fit
As a CFO you know accounting, the capital market and working with the supervisory board from your own work.
The route there
- Further training and exam
- not documented yet
- Duration
- not documented yet
- Cost
- not documented yet
- Funding
- not documented yet
- Salary
- not documented yet
- Particulars
- The supervisory board appoints board members for up to five years. Reappointment is possible for up to five years each time.
Source: § 84 Abs. 1 AktG · As of 2026-11-01 (retrieved)
Your next step: Check which board posts are coming up in your network and talk to supervisory board members or executive search firms.
Supervisory board member and financial expert
You oversee the management board, review the annual accounts and risk systems and advise on finance. You usually do this alongside another main role.
Why you fit
Your accounting expertise is what the law requires of at least one member at public-interest entities.
The route there
- Further training and exam
- At public-interest entities the law requires expertise in accounting for at least one member and in auditing for another. It prescribes no specific training.
Source: § 100 Abs. 5 AktG · As of 2026-11-01 (retrieved)
- Duration
- not documented yet
- Cost
- not documented yet
- Funding
- not documented yet
- Salary
- not documented yet
Your next step: Read section 100 AktG and talk to supervisory board chairs at other companies about appointments.
Show more routes (5)
Public auditor (Wirtschaftsprüfer)
You audit annual accounts and report on the result. You advise on accounting, valuation and audit practice.
Why you fit
As a CFO you bring knowledge of financial statements, bookkeeping and control systems.
The route there
- Further training and exam
- You need a university degree, practical experience and the exam at the examination office of the Wirtschaftsprüferkammer. With at least eight semesters of study, three years of experience suffice; two of them mainly in statutory audits.
Source: Wirtschaftsprüferkammer (WPK), Berufszugang · As of 2026-11-01 (retrieved)
- Duration
- not documented yet
- Cost
- not documented yet
- Funding
- not documented yet
- Salary
- not documented yet
- Particulars
- Tax advisers can take a shortened exam, in which the written and oral tax-law exams are dropped. After a master's programme accredited under section 8a WPO, the exams in applied business administration/economics and commercial law are dropped.
Source: Wirtschaftsprüferkammer (WPK), Berufszugang · As of 2026-11-01 (retrieved)
Your next step: Ask the WPK regional office whether your work counts for admission.
Tax adviser (Steuerberater)
You advise companies and individuals on tax matters and represent them before the tax office. You prepare financial statements and tax returns.
Why you fit
As a CFO you have handled tax planning, group tax topics and accounts in practice.
The route there
- Further training and exam
- You need a degree in economics or law. After that, two years of experience are required, three if the standard study period is under four years. Alternatives exist with commercial training and longer experience.
Source: § 36 StBerG · As of 2026-11-01 (retrieved)
- Duration
- not documented yet
- Cost
- not documented yet
- Funding
- not documented yet
- Salary
- not documented yet
- Particulars
- The experience must cover at least 16 weekly hours on taxes administered by federal or state tax authorities.
Source: § 36 Abs. 3 StBerG · As of 2026-11-01 (retrieved)
Your next step: Work out your tax hours and ask your tax adviser chamber about admission.
Insolvency administrator and restructuring adviser
You take over insolvency proceedings, secure assets and sort out creditor claims. You support restructurings and fresh starts.
Why you fit
As a CFO you know liquidity planning, restructuring and creditor negotiations.
The route there
- Further training and exam
- The law names no exam. A natural person is appointed who is suited to the individual case, in particular business-savvy, and independent of creditors and debtor. The court chooses from the pool of people willing to take on cases.
Source: § 56 Abs. 1 InsO · As of 2026-11-01 (retrieved)
- Duration
- not documented yet
- Cost
- not documented yet
- Funding
- not documented yet
- Salary
- not documented yet
Your next step: Talk to insolvency courts and administrators about selection in your region.
Professorship in accounting or finance
You teach and research accounting or finance at a university. You supervise theses and bring practice cases into teaching.
Why you fit
As a CFO you bring professional practice, which can count for practice-oriented chairs.
The route there
- Further training and exam
- Section 44 HRG requires a completed degree, teaching aptitude and scholarly ability, as a rule shown by a doctorate. Depending on the post, special achievements in several years of professional practice count.
Source: § 44 HRG · As of 2026-11-01 (retrieved)
- Duration
- not documented yet
- Cost
- not documented yet
- Funding
- not documented yet
- Salary
- not documented yet
Your next step: Read university job postings and ask about the requirements of the post.
Executive MBA
You study management and strategy part-time at master level and network with other executives. You earn the Master of Business Administration.
Why you fit
As a CFO you have the management and work experience such programmes ask for at admission.
The route there
- Further training and exam
- The Frankfurt School programme is part-time. You are admitted with a first academic degree, work and management experience and a passed interview and assessment centre; the degree is the MBA.
Source: Frankfurt School of Finance & Management, Executive MBA · As of 2026-11-01 (retrieved)
- Duration
- not documented yet
- Cost
- not documented yet
- Funding
- not documented yet
- Salary
- not documented yet
Your next step: Compare the admission terms of several programmes and clarify funding with your employer.
What matters to you
Choose what matters to you, if you like. We then show the matching facts about this job. There is no weighting, no rating and no overall score.
Without a selection you get a general orientation: salary, collective agreements, skills, career and knowledge are in the sections of this page. Choose above what matters to you and we will point you to the matching places.
How we assign facts
- Financial situation: Salary, Pay scales
- Security & predictability: Pay scales, Job market
- Work environment & belonging: No data
- Recognition & competence: Skills
- Growth & self-determination: Career, Skills
Job market: what job ads ask for
There is no expert-reviewed dataset for this occupation yet.
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