Since February 2, 2025, Article 4 of the EU AI Act requires a sufficient level of AI literacy among staff. The obligation applies as soon as your firm uses AI tools. This includes AI functions in DATEV or your firm's software, ChatGPT, and Microsoft Copilot. The size of the firm does not matter. It is a best-effort obligation, proportionate to the respective use.
The training translates the requirements of the regulation into everyday practice. In five chapters, you will learn how language models work and where their limits lie in the tax context. One chapter deals with hallucinations, i.e., invented paragraphs, rulings, or deadlines. The provider cites the Deloitte case with approx. 440,000 dollars in repayment due to fabricated sources.
A key focus is on client data. You will learn which data should never go into an AI tool and why free AI versions are off-limits for this. The course explains what a data processing agreement does. It also shows how to use DATEV or business solutions in a data-protection-compliant way. Finally, it covers productive use in client communication, summaries, and research.
The format is an interactive online training at your own pace. The course consists of 46 learning cards with diagrams and audio narration. In addition, there are 18 exam questions based on realistic firm situations. You must pass each of the five chapters with at least 70 percent. Your progress is saved automatically, so you can pause at any time.
The target group is tax advisors, firm owners, and the entire firm team. As a tax advisor, you are subject to the professional duty of confidentiality under Section 203 of the German Criminal Code (StGB). That is exactly why the course starts with the rules for confidential client data. Via team management, firm owners can see at any time who has already completed the training.
Upon completion, each employee receives a PDF certificate with a QR code for online verification. It is valid for one year. The provider itself clarifies that a certificate is not legally required. What is required is AI literacy, and the EU Commission also permits internal documentation. You can view Chapter 1 without an account; the content is available in six languages.
