Authorization to use the addition of the "Agricultural Book Office" to the professional title Of grant Unfortunately this specification of service has not yet been completely translated.

  • Tax advisors,
  • Tax agents,
  • Lawyers and lawyers
  • European lawyers,

permission to use the term 'agricultural bookoffice' may be granted in addition to their professional title.

  • in the case of the application for exemption from oral examination
    • Proof of special professional expertise by means of a relevant training (by sending in certified copies of the certificates/diplomas, insofar as already certified copies are part of the professional file (e.B. submitted in the context of the appointment as tax advisor), can be referred to these documents) and
    • advice to at least five accounting holdings over a three-year period

Can be requested from the Tax Consultants' Association of Lower Saxony, Adenauerallee 20, 30175 Hannover.


  • 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 activities to date.
  • Proof of membership of one of the aforementioned professions

Freeing from the examination

  • Proof of relevant training
    Training is relevant if it provides special expertise in the examination areas mentioned above. 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 completed with an examination.

Participation in a subject-related seminar or course without a final examination or other proof of performance 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 agricultural and forestry companies for three years prior to the application.

    The duration of the practical activity refers to tax advice as a tax advisor, tax agent, lawyer or established European lawyer. Tax advice may also have been provided in the context of an employee's activity in accordance with Section 58 stBerG.

    Periods of a relevant activity prior to the appointment or admission (e.B. as a tax specialist) are not taken into account. This means that an application for exemption from examination can be made no earlier than three years after the appointment as a tax advisor or tax agent or admission to the bar.


Permission to keep the "Agricultural Book Office" addition must be entered in the professional register of the competent body.

Related Links

  • Professional Code of the Federal Chamber of Tax Advisors (BOStB)
  • Section 44 Tax Advisory Act (StBerG)
  • Section 44 Tax Advisory Act (StBerG)
  • Section 42 et seq. Ordinance on the Implementation of the Regulations on Tax Advisors, Tax Agents and Tax Consulting Companies (DVStB)

Evidence is given in the form of an oral examination of the special technical expertise before a technical committee The oral examination before the Committee of Experts covers the following areas:

  • tax peculiarities of agriculture and forestry,
  • Court Law (Inheritance Right) or Inheritance Provisions of the German Civil Code (BGB),
  • Land lease law,
  • Real estate law,
  • basics of agricultural credit,
  • Agricultural management, including accounting and statistics.

Depending on the number of applicants, the examination is usually taken as a group examination. The examination time for each applicant should not exceed 60 minutes.

Exemption from examination
The competent authority decides on the exemption from the examination after consulting the highest regional authority responsible for agriculture (the Committee of Experts has no tasks to perform).

For exemption from the examination, an applicant must comply with those in the "Requirements" section.

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