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Specialist assistant in agriculture and forestry; application for admission to the advanced training examination

You must apply for admission to the advanced training examination to become a specialist assistant in agriculture and forestry.

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Steuerberaterkammer München

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Nederlinger Straße 9
80638 München

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Nederlinger Straße 9

80638 München

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Procedure details

The thematic focus of the specialist assistant in agriculture and forestry lies in the support and organization of agricultural and forestry mandates. The area of responsibility will include, for example, determining and evaluating the income of agricultural and forestry businesses, preparing annual financial statements, income, trade, corporation and VAT returns and supporting the tax consultant in advising on agricultural and forestry matters.

Admission to the examination to become a specialist assistant in agriculture and forestry must be applied for at the relevant Chamber of Tax Consultants.

The Chamber of Tax Consultants in whose district the examination candidate is employed or - if there is no employment relationship - resides is locally responsible for admission to the advanced training examination.

Admission to the advanced training examination to become a specialist assistant in agriculture and forestry is possible under the following conditions:

  • After successfully passing the examination to become a tax assistant: At least one year of practical work experience with a member of the tax advisory or auditing profession (at least six months if "agricultural accounting office" is added) of at least 16 hours per week
  • After successfully completing at least three years of agricultural or business studies: at least one year of practical work in the field of tax and accounting with a member of the tax advisory or auditing profession for at least 16 hours per week
  • After successful completion of equivalent vocational training (e.g. bank clerk, industrial clerk, wholesale and foreign trade clerk or accounting specialist): At least 18 months of practical work in the field of tax and accounting with a member of the tax advisory or auditing profession for at least 16 hours per week
  • Those who cannot provide evidence of equivalent professional training: At least four years of practical experience in the field of tax and accounting with a member of the tax advisory or auditing profession for at least 16 hours per week

Admission to the examination also requires that the examination candidate has paid the admission and examination fee set by the Chamber of Tax Consultants before the examination begins within the deadline set by the Chamber of Tax Consultants.

  • required documents:
    • Certificates/certificates/certificates concerning
      • the successful final examination as "Steuerfachangestellte/Steuerfachangestellter" and/or
      • the completion of at least three years of university studies with a focus on business administration and/or
      • the successful final examination in a commercial apprenticeship or other equivalent previous training and/or
      • further qualifications (e.g. proof of crediting of other examination results)
    • Proof of practical work: Certificates must be submitted on the type and duration of your work in the field of tax and accounting (with a tax consultant, tax agent, auditor, sworn auditor, lawyer, a professional practice within the meaning of the Tax Consultancy Act or the Federal Lawyers' Act, auditing firm, accounting firm or an association pursuant to Section 4 No. 8 StBerG) for at least 16 hours per week; the certificate must contain information on
      • Period of employment (start and, if applicable, end),
      • the type of employment relationship (e.g. employee, freelancer, civil servant)
      • the working hours (in number of hours per week)
      • Information on the type and scope of work in the field of tax and accounting (in number of hours per week)
      • all periods of career interruption of more than temporary duration (e.g. extended leave of absence, overtime compensation, parental leave, sick leave, etc.).
    • If affected: Proof of the granting of examination concessions. Please only enclose a current medical certificate or an official medical certificate. This should provide information on what measures can be taken to compensate for your physical disability in terms of time and technology.

    Note on repeat applications: A repeat application can be submitted without resubmitting the supporting documents.

Examination candidates must register for the examination in writing using the form provided by the Chamber of Tax Consultants or online, observing the registration deadline.

The registration must be accompanied by the necessary proof of fulfillment of the admission requirements.

The Chamber of Tax Consultants decides on admission to the examination. If it does not consider the admission requirements to be met, the examination board will decide.

The decision of the Examination Committee is recorded in minutes, stating the reasons. Reasons will be given for a negative decision.

Admission to the examination will be communicated to the examination candidate in good time, at the latest with the invitation, stating the date and location of the examination, including permitted working materials and aids.

The admission and examination fee must be paid in accordance with the scale of fees of the Chamber of Tax Consultants.

The examinations take place as required, usually once a year. The examination dates are set by the Chamber of Tax Consultants. It announces the examination dates and venues, including the registration deadlines, in an appropriate manner before the registration deadline.

Status: 24.01.2025
Editorially responsible for prodecure description: Steuerberaterkammer Nürnberg
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