Bachelor Professional in Landwirtschaftlichem Rechnungswesen und Steuern

Preparatory courses for the examination take place at various educational institutions. Practical weeks are completed at agricultural accounting offices or tax consulting firms. Learning locations include training rooms and facilities of the internship companies.

Occupation type: Advanced training occupation (Bachelor Professional). Type of advanced training: Advanced training examination according to regulations of competent bodies in the field of agriculture. Participation in preparatory courses is not required, depending on prior education. Duration of advanced training: Approx. 9 months (full-time). Tasks and activities: Bachelor Professionals in agricultural accounting and taxes prepare profit and loss statements, balance sheets, and annual financial statements for agricultural, forestry, horticulture, and viticulture businesses. If necessary, they manage bookkeeping, record income and expenses, also considering costs such as feed or losses due to crop damage. Furthermore, they calculate wages and salaries, prepare tax returns, and review tax assessments. They advise businesses on tax and business management issues. To improve the company structure, they analyze businesses and develop concrete plans. In doing so, they compare, for example, productivity with.

Full-time: approx. 9 months. For admission to the examination, participation in a course is not mandatory, depending on prior education.

Course fees are incurred for attending preparatory courses, and examination fees for the examination itself. Additional costs may arise, for example, for work materials, travel to the advanced training location, or external accommodation. Funding opportunities: Preparatory courses for the advanced training examination can be financially supported according to the Advanced Training Promotion Act (Aufstiegsfortbildungsförderungsgesetz). Further information: Aufstiegs-BAföG - Advancement with Funding. Support for particularly talented young professionals: Stiftung Begabtenförderung berufliche Bildung (SBB) - Weiterbildungsstipendium (Advanced Training Scholarship).

Examination content: Accounting and digital bookkeeping, e.g.: Principle and system of double-entry bookkeeping, content and structure of annual financial statements, system and interaction of cash, in-kind, and fixed asset accounting, digitalization processes of ongoing bookkeeping. Fundamentals of tax law, e.g.: Income surplus calculation, profit determination according to average rates, fundamental VAT issues and VAT peculiarities for farmers and foresters, fundamentals of the tax code in the areas of investigation, assessment, and collection procedures. Fundamentals of agricultural business administration, e.g.: Possibilities of influencing calculated key figures, fundamental cost accounting methods, principles of financing and agricultural rating, legal requirements in the agricultural economy and agricultural policy framework conditions.

In-depth knowledge in the following areas are good prerequisites for successfully passing the advanced training examination: Mathematics: e.g., to calculate key figures for profitability, stability, and liquidity. Economics/Law: e.g., to determine VAT-related facts and peculiarities.

This advanced training consists of theoretical lessons and, if necessary, practical exercises. Depending on the educational provider, one should be prepared for the following conditions: full-time lessons on at least four weekdays. Typically, it involves in-person classes: instruction in a classroom setting at the educational institution (which may not be in the place of residence).

Participation in this advanced training is not remunerated.

The following advanced training alternatives are available for the profession of Bachelor Professional in Landwirtschaftlichem Rechnungswesen und Steuern: In the field of Accounting and Controlling: Assistant / Specialist for Accounting, Business Administrator (Fachschule) for Controlling / Bachelor Professional in Wirtschaft, Business Administrator (Fachschule) for Accounting / Bachelor Professional in Wirtschaft. Commonality: Taking on specialist and management tasks in accounting and controlling. In the field of Management and Corporate Leadership: State-certified Specialist for IT-supported Corporate Leadership. Commonality: Taking on specialist and management tasks in management and corporate leadership.

In 2020: The Vocational Training Act (BBiG) and the Crafts Code (HWO) were amended, introducing advanced training qualifications such as 'Geprüfte/r Berufsspezialist/in', 'Bachelor Professional', and 'Master Professional' to emphasize the equivalence of vocational and academic education. The use of these professional titles depends on the enactment of corresponding new advanced training regulations. In 2024: The Vocational Training Validation and Digitalization Act came into force with adjustments to the BBiG and HWO, including the introduction of an assessment and certification procedure (vocational validation) of individual professional competence against the standard of a recognized training occupation, regardless of a formal vocational training qualification. In 2025: An amendment regulation will replace the advanced training qualification Fachagrarwirt/Fachagrarwirtin - Rechnungswesen with the qualification Bachelor Professional in Landwirtschaftlichem Rechnungswesen und Steuern.

Qualification Title: Bachelor Professional in Landwirtschaftlichem Rechnungswesen und Steuern

Bachelor Professional in Landwirtschaftlichem Rechnungswesen und Steuern is a vocational advanced training. The examination is regulated by competent bodies in the agricultural sector. Admission requirements, duration, and qualification titles may vary depending on the competent body. Depending on prior education, participation in a course is not mandatory for admission to the examination.

After this advanced training, Bachelor Professionals in Agricultural Accounting and Taxes can work in agricultural accounting offices, tax consulting firms, or with farmer and agricultural associations. To maintain and expand their expertise, they can pursue adaptive further training, covering topics from accounting to financing methods. With this advanced training degree, individuals can gain access to a university degree (Studium), even without a general higher education entrance qualification, and for example, earn a Bachelor's degree in Agricultural Management. It is also possible to become self-employed, for instance, as a consultant for agricultural businesses or by opening one's own accounting office.

For the examination, the responsible bodies issue examination regulations. For example, the Ordinance on Advanced Training Examinations for Agricultural Specialists (Verordnung über die Fortbildungsprüfungen zum Fachagrarwirt und zur Fachagrarwirtin (VFprF)) from 18.07.1996 (Bay.GVBl. S. 303), last amended by § 1 of the Ordinance from 15.12.2024 (Bay.GVBl. 2025 S. 4), applies.

The prerequisite for admission to the advanced training examination is usually one of the following: a completed vocational training (Ausbildung) as a farmer, agricultural service specialist, gardener, forester, or vintner, or an agricultural science university degree (Hochschulabschluss), or a completed vocational training in a commercial or administrative occupation and at least 1 year of relevant professional experience, or an economics university degree and at least 1 year of professional experience, or at least 5 years of commercial professional experience. Each of these must be combined with an advanced training course according to the guidelines of the respective responsible body. If a corresponding educational qualification is missing, a validation procedure (Validierungsverfahren) allows for the proof of professional knowledge and skills.