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.

  • 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

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

Preconditions

  • 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.




Hints

Permission to use the addition "Agricultural Accountancy" shall be entered in the professional register of the competent authority.

Related Links

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

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.

Responsible for the content
Chamber of Tax Advisors Lower Saxony

Last update or date of publication
18.12.2019