Wagner Virtual Studios
Product · Lernwerkstatt
The whole apprenticeship, one round a day.
An exam practice app for apprentices in German tax practices: flashcards that return when they are due, auto-marked exercises, a mock exam with a grade, and the client interview for the spoken examination. No account, no syncing, no connection required. Launching soon.
How it works
Repetition instead of reading through.
Cards return when they are due
Spaced repetition across five boxes: what sticks comes back rarely, what wobbles comes back tomorrow. Deliberately without points, streaks or percentages — a reward for merely taking part measurably lowers intrinsic motivation.
Where you stand shapes the day
Year of training, examination date and a self-assessment per subject are entered once. The topic of the day follows from that — weight in the examination, uncertainty, past mistakes and what is due. The reason is shown alongside.
What is inside
Four examination subjects, one body of material.
The material follows the German training regulation rather than a textbook — and every citation points into the statutory text that ships with it.
971 flashcards
Across 55 topics, each with at least fifteen cards. Every card states the legal position it reflects.
422 exercises
Marked automatically, in six forms: multiple choice, gap text, true or false, matching, sequencing and double-entry postings.
104 examination tasks
With the route to the answer rather than the answer alone — traceable, not merely correct.
40 client interviews
For the spoken examination, with preparation time, follow-up questions and the point where the tax adviser takes over.
Mock exam with a grade
Timed tasks, marked automatically. The grading scale is labelled as an assumption, not as the official one.
Statutes included
Jump from any citation into the wording and back — without leaving the application.
The examination
What the material follows
Weights and durations come from the German training regulation for tax clerks, not from an estimate.
| Subject | Share | Basis |
|---|---|---|
| Tax law | 35 per cent | § 14 StFachAngAusbV |
| Bookkeeping, payroll, annual accounts | 30 per cent | § 15 StFachAngAusbV |
| Client advice, spoken | 25 per cent | § 16 StFachAngAusbV |
| Business and social studies | 10 per cent | § 17 StFachAngAusbV |
Diligence
Why the material can be checked.
Every citation is checked
A check run holds every citation against the statutory texts that ship with the application — section and subsection. That is an existence check, not a check of substance: it proves the passage is there, not that the statement about it is right. Reading by hand therefore remains part of the work.
Figures come from the wording
A second run looks for amounts, percentages and deadlines that do not appear in the cited text. A hit is a suspicion, not an error — but it forces a second reading. That is how sixteen passages reflecting an outdated legal position were found and corrected in September 2026.
Lernwerkstatt is a learning aid. It replaces neither teaching nor advice and gives no assistance in tax matters (§ 5 StBerG).
Pricing model
For the apprentice, for the practice.
The model is settled; the figures follow at launch. Nothing can be bought today.
Single access
One access for the time up to the examination. Progress stays on the device — it does not travel to our servers, and we cannot look at it.
Practice licence
- For tax practices that train apprentices, per site
- Annual, because the legal position changes annually
- No account per apprentice, hence no user administration
Technical data
- Product line
- Lernwerkstatt
- State
- in preparation — launching soon
- Audience
- apprentices in German tax practices, interim and final examination
- Material
- 55 topics · 971 flashcards · 422 exercises · 104 tasks · 40 client interviews
- Platform
- browser, can be placed on the home screen, usable without a connection
- Processing
- progress stays on the device — no account, nothing transmitted to us
- Language
- German, as is the examination