Tax advisor; application for the conferment of the right to use the designation "agricultural accounting office".

Tax advisors and lawyers who have special expertise in the field of assistance in tax matters for agricultural and forestry enterprises may apply for the addition of the title "Agricultural Accountancy Office" to their professional title.

Description

The term "Agricultural Accountancy Office" is a legally protected designation, which is only awarded to persons who have demonstrated special expertise in providing tax advice for agriculture and forestry.

Tax advisors, tax agents, lawyers and established European lawyers who have special expertise in the field of assistance in tax matters for agricultural and forestry enterprises within the meaning of the Valuation Act may, upon application, be awarded the title "Agricultural Accountancy Office" in addition to the professional title of tax advisor or lawyer. Partnership companies and tax consulting companies may use the addition if at least one partner or legal representative is entitled to use the addition. The application must be addressed to the Chamber of Tax Consultants responsible for the professional establishment.

Prerequisites

The title "Landwirtschaftliche Buchstelle" (Agricultural Accountant) is only awarded to persons who have demonstrated special expertise in tax consulting for agriculture and forestry. The proof of expertise requires special knowledge in the field of taxation of agriculture and forestry, farm law, land lease law, land transfer law, basics of agricultural credit and agricultural business administration, including accounting and statistics.

The special expertise is to be proven by an oral examination to be taken before a committee of experts. In deviation from this, an exemption from the oral examination can be applied for. The prerequisite for this is proof of relevant training and proof of practical activity (at least 3 years of supervision of at least 5 bookkeeping agricultural and forestry enterprises).

Deadlines

none

Required documents

  • evidence of relevant training and of practical experience in the case of exemption from the examination

Forms

Fees

  • Request: 220 Euro

Status: 01.08.2022

Responsible for editing: Bayerisches Staatsministerium der Finanzen und für Heimat

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