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Hauptverband der landwirtschaftlichen Buchstellen und Sachverständigen (HLBS)

The HLBS – the Main Association of Agricultural Tax Consultants and Agricultural Surveyors – is the professional association for special expertise in agriculture and forestry as well as in horticulture and viniculture.
The HLBS and its federal associations offer independent and competent consulting, always provided with the right contact person for every question of advice within the particular tax law of agriculture, forestry, business administration und agricultural surveying.

The HLBS was founded in 1922 in Berlin and has currently more than 1.900 individual and company members. Its tasks and aims include the communication and processing of information relevant for its members as well as providing support for fiscal and business administrative issues within agriculture.
The HLBS also supports its members with the interactive exchange of opinions and takes the initiative with statements and recommendations towards legislative corporations and agencies.
In addition, several committees of the association meet on a regular basis, debating on different and contemporary topics which are of importance for the specialist fields represented by the HLBS. These fields are:

  • Agricultural accountancy offices:
    Tax experts with special knowledge in fiscal consulting and accounting within the domain of agriculture, forestry, horticulture and viniculture.
  • Agricultural Surveyors:
    Specialists with particular expertise in surveying and arbitration within the specialist fields mentioned above.
  • Agricultural business consultants:
    Specialists concerning business analysis and business planning, as well as financial planning and business management within the specialist fields mentioned above.

Each of these specialist fields is represented by its own expert committee.

The expert committee of tax consultancy attends to a comprehensive handling of the agricultural tax law. Within the scope of its assigned tasks, the expert committee comments on draft laws in parliamentary process of legislative corporations and acts through comments and proposals on the formulation of regulations and administrative directives by the German Federal Ministry of Finance. As representatives for maintenance of tax law within agriculture and forestry, delegates of the association regularly participate in the expert committee meetings of partner associations and value the professional and expertise exchange of opinions with associations of tax consultants and chambers of tax consultants.

The expert committee of survey’s main task is the professional facilitation of the surveyors joined through the HLBS. Amongst others, one way to make this happen is by bringing practice-oriented solutions to so far unsettled specialist issues by taking part in discussions, or through lectures given in the context of survey seminars and conventions, as well as through ideas raised by correspondent scientific research projects.
Moreover, the expert committee formulates comments and practical notes on relevant intended laws, decrees and regulations, and it deals with fundamental legal decisions.

The expert committee of business consultancy is in charge of specialist management of all current issues within the scope of business administration and legal consultancy in agriculture. The expert committee is composed of interdisciplinary components and its task consists of the expertise support of the association’s members. As a result of the expert committees’ work, guidelines and publications are issued, specialist seminars are planned out and individual expert topics are debated in conventions and discussion meetings.

The HLBS organises and undertakes seminars for advanced training concerning different topics relevant for the specialist fields represented in the HLBS year-round and nationwide.

In addition, the HLBS arranges three major conventions per year.
The HLBS main association convention takes place every year in May in changing locations and addresses all members of the HLBS as well as other interested persons of all three specialist fields.
The HLBS tax expert convention is carried out every year in October in Berlin and addresses the specialist field of agricultural taxation.
The HLBS surveyors and consultancy expert convention takes place every year in November in Göttingen and addresses the specialist fields of agricultural surveyors and agricultural business consultants.

The HLBS is recognised by the German Federal Ministry for Agriculture and Nutrition as the only professional representative organisation within Germany whose members carry out accounting and auditing services for agricultural businesses and advise businesses on all aspects of agricultural tax law and business management.


For further information about the HLBS please contact: Hans-Josef Hartmann, HLBS e.V., Engeldamm 70, 10179, Berlin,  Germany, Tel: +49 030-2008967-10, Fax: +49 030-2008967-29,
E-Mail: verband@hlbs.de Web:www.hlbs.de

EFAC Board

Hans-Josef Hartmann
Engeldamm 70
10179 Berlin
Tel. : (+49) (0)30-2008967-10
Fax: (+49) (0)30-2008967-29
E-Mail: hartmann@hlbs.de

EFAC Tax Committee

Hans-Josef Hartmann
Engeldamm 70
10179 Berlin
Tel: (+49) (0)30-2008967-10
Fax: (+49) (0)30-2008967-29
E-Mail: hartmann@hlbs.de

Annette Weißenborn
Engeldamm 70
10179 Berlin
Tel.: (+49) (0)30-2008967-11
Fax: (+49) (0)30-2008967-29
E-Mail: weissenborn@hlbs.de

Andreas Völlinger
Völlinger & Partner
Am Hubengut 5
76149 Karlsruhe
Tel.: (+49) (0)721-9773-0
Fax: (+49) (0)721-9773-150
E-Mail: voellinger@voellinger-partner.de

Alfons Schulze Jochmaring
Königstrasse 45
48268 Greven
Tel.: (+49) (0)2571-99292-0
Fax: (+49) (0)2571-99292-29
E-Mail: jochmaring@jochmaring.de

Uwe Arndt
Stadt und Land Steuerberatungsgesellschaft mbH & Co. KG
Zum Hecht 1
88662 Überlingen
Tel.: (+49) (0)7551-94957-0
Fax: (+49) (0)7551-94957-20
E-Mail: uwe.arndt@stadt-und-land.de