Eligibility to use the addition "Agricultural accountancy office" to the professional title
- tax consultants,
- tax agents,
- Lawyers and
- established European lawyers,
permission to use the title "agricultural accountancy office" may be granted in addition to their professional title.
The proof takes the form of an oral examination on the special technical competence before a technical committee The oral examination before the expert committee covers the following areas:
- tax peculiarities of agriculture and forestry,
- Höferecht (Anerbenrecht) or inheritance law provisions of the BGB,
- land lease law,
- 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 carried out as a group examination. The examination time allocated to each applicant should not exceed 60 minutes.
Exemption from examination
The competent authority decides on the exemption from the examination after consultation with the highest Land authority responsible for agriculture (the expert committee has no tasks to fulfil here).
In order to be exempted from the examination, an applicant must meet the requirements set out in the "Prerequisites" section.
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 establishment.
This procedure can also be carried out through a "Point of Single Contact". The "Point of Single Contact" is a special service offered by municipalities and the state for service providers.
- an informal application to the body responsible for the applicant's professional establishment. The application shall contain detailed information on 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 provides 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 specific expertise in the abovementioned examination areas and which have been completed 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 provided tax advice to at least five accounting agricultural and forestry businesses for three years before submitting the application.
The duration of the practical activity refers to tax advice as a tax consultant, tax agent, lawyer or established European lawyer. The tax advice may also have been provided in the context of an activity as an employee according to § 58 StBerG.
Periods of relevant activity prior to appointment or admission (e.g. as assistant tax consultant or tax clerk) are not taken into account. This means that an application for exemption from the examination can be submitted at the earliest three years after appointment as a tax advisor/tax representative or admission as a lawyer.
Which documents are required?
- in the event of an application for exemption from the oral examination
- Proof of special professional competence through relevant training (by sending certified copies of the certificates/diplomas, insofar as certified copies are already part of the professional file available here (e.g. submitted as part of the appointment as a tax consultant), reference can be made to these documents) as well as
- 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 in conjunction with § 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 examination takes place twice a year. (spring and autumn)
Applications / forms
Can be requested from the Chamber of Tax Consultants of Lower Saxony, Adenauerallee 20, 30175 Hannover.
An appeal against the decision may be lodged with the competent authority within one month of notification.
What else should I know?
Permission to use the words "agricultural accountancy office" shall be entered in the professional register of the competent authority.
Technically approved by
Chamber of Tax Consultants Lower Saxony