Authorisation to use the suffix "Agricultural Accounting Office" to the professional title Grant
The term "Agricultural Accountant" is a legally protected designation that is only awarded to persons who have demonstrated special expertise in tax advice for agriculture and forestry.
Tax advisers, tax agents, lawyers and established European lawyers who have special expertise in the field of assistance in tax matters for agricultural and forestry businesses within the meaning of the Valuation Act may, upon application, be awarded the title of "Agricultural Accountant" to the professional title of tax advisor or lawyer. Partnership companies and professional practice companies may use the addendum if at least one partner or legal representative is authorised to use the addendum. The application must be submitted to the Chamber of Tax Advisors responsible for the professional establishment.
Process flow
Proof is provided in the form of an oral examination on the special technical competence before a technical committee . The oral examination before the expert knowledge committee covers the following areas:
- tax peculiarities of agriculture and forestry,
- farm law (inheritance law) or inheritance law provisions of the German Civil Code,
- Land leasehold,
- Real estate transaction law,
- Fundamentals of Agricultural Credit,
- agricultural business administration, including accounting and statistics.
Depending on the number of candidates, the examination is usually conducted as a group examination, and the examination time for each applicant should not exceed 60 minutes.
Exemption from the exam
The competent authority decides on the exemption from the examination after consulting the supreme Land authority responsible for agriculture (the expert committee has no tasks to perform in this regard).
To be exempt from the exam, an applicant must meet the requirements set out in the "Requirements" section.
Who should I contact?
Lower Saxony Chamber of Tax Advisors
Public corporation
Adenauerallee 20
30175 Hanover
Germany
Phone: +49 (0) 511 2 88 90 - 0
Fax: +49 (0) 511 2 83 40 32
E-mail: info@stbk-niedersachsen.de
www.stbk-niedersachsen.de
Requirements
The addition "Agricultural Accounting Office" is only awarded to persons who have demonstrated special expertise in tax advice for agriculture and forestry. The certificate of competence requires special knowledge in the field of taxation of agriculture and forestry, farm law, land lease law, real estate transaction law, basics of agricultural credit and agricultural business administration, including accounting and statistics.
The special expertise must be proven by an oral examination to be taken before an expert committee. By way of derogation, an exemption from the oral examination can be requested. The prerequisite for this is proof of relevant training and proof of practical experience (at least 3 years of supervision of at least 5 bookkeeping agricultural and forestry businesses).
Which documents are required?
- Proof of relevant training and practical work within the meaning of § 44 (2) sentence 2 StBerG.
- Proof of relevant training must be provided by sending certified copies of certificates/diplomas.
- Proof of practical experience must be provided by submitting a confirmation from the respective employer.
What are the fees?
Fees apply.
Fee: 300,00 EURPayment in advance: Noaccording to § 44 para. 8 StBerG or § 79 para. 2 StBerG in conjunction with § 1 para. 8 of the Fee Schedule of the Lower Saxony Chamber of Tax Advisors
What deadlines do I have to pay attention to?
There are no deadlines to be observed.
Processing duration
The exam takes place twice a year. (Spring and Autumn)
Legal basis
Section 44 of the Tax Consultancy Act (StBerG)
Professional Code of Conduct of the Federal Chamber of Tax Advisors (BOStB)
Applications / forms
Can be requested from the Lower Saxony Chamber of Tax Advisors, Adenauerallee 20, 30175 Hannover.
Appeal
The decision may be appealed to the competent authority within one month of notification.
What else should I know?
Authorisation to use the words "Agricultural Accountant" must be entered in the professional register of the competent authority.
Technically approved by
Lower Saxony Chamber of Tax Advisors
