Entitlement to use the addition "Agricultural Accountancy" to the professional title granting
- Tax advisors,
- tax representatives,
- Lawyers and
- established European lawyers,
permission may be granted to use the title "Agricultural Accountancy" in addition to their professional title.
Proof is provided in the form of an oral examination of special subject matter before a technical committee The oral examination before the expert committee covers the following areas:
- tax peculiarities of agriculture and forestry,
- Court law (inheritance law) or inheritance law provisions of the BGB,
- Land lease right,
- real estate traffic law,
- Basics of agricultural credit,
- agricultural business administration including accounting and statistics.
Depending on the number of applicants, the examination is usually carried out as a group examination. The examination time attributable to each applicant should not exceed 60 minutes.
Exemption from the examination
The competent authority decides on the exemption from the examination after consulting the highest state authority responsible for agriculture (the expert committee has no tasks to fulfil in this regard).
A candidate must meet the requirements in the "Requirements" section for exemption from the examination.
Who should I contact?
The responsibility lies with the Chamber of Tax Consultants of Lower Saxony (also for the federal states of Berlin and Bremen), in whose chamber district they have their professional branch.
This procedure can also be handled through a "point of single contact". The "Point of Single Contact" is a special service offered by the municipalities and the state for service providers.
- informal application to the body responsible for the applicant's professional establishment. The application must contain detailed information about the applicant's professional career and previous professional activity.
- Proof of affiliation to one of the aforementioned professions
Exemption from the examination
- Proof of relevant training
Training is relevant if it imparts special expertise in the above-mentioned examination areas. This includes in particular
- a successfully completed university degree in agricultural sciences
- other training courses which provide special expertise in the above-mentioned examination areas and which have been concluded with an examination.
Participation in a subject-related seminar or course without a final examination or other proof of achievement of the individual participants is not sufficient.
- Proof of practical activity
In addition to relevant training, the applicant must prove that he has advised at least five accounting agricultural and forestry companies for three years before submitting the application.
The duration of the practical activity refers to tax advice as a tax consultant, tax representative, lawyer or established European lawyer. The tax advice may also have been provided in the context of an activity as an employee in accordance with § 58 StBerG.
Periods of relevant activity prior to the appointment or admission (e.B. as a tax assistant or tax clerk) are not taken into account. This means that an application for exemption from examination can be submitted no earlier than three years after being appointed as a tax consultant/tax representative or admitted to the bar.
Which documents are required?
- in the event of a request for exemption from the oral examination
- Proof of special professional competence through relevant training (by sending certified copies of the certificates/diplomas, insofar as already certified copies are part of the present professional file (e.B. submitted as part of the appointment as a tax consultant), reference can be made to these documents) and
- advising at least five accounting agricultural and forestry holdings over a period of three years
What are the fees?
Fee: 300,00 EURPayment in advance: Noaccording to § 44 Abs. 8 StBerG or § 79 Abs. 2 StBerG i.V.m. § 1 Abs. 8 der Gebührenordnung der Steuerberaterkammer Niedersachsen
What deadlines do I have to pay attention to?
There are no deadlines to be observed.
The exam takes place twice a year. (Spring and Autumn)
Applications / forms
Can be requested from the Lower Saxony Chamber of Tax Consultants, Adenauerallee 20, 30175 Hannover.
The decision may be appealed to the competent authority within one month of notification.
What else should I know?
Permission to use the addition "Agricultural Accountancy" shall be entered in the professional register of the competent authority.
Technically approved by
Chamber of Tax Advisors Lower Saxony