https://www.kleeberg.de/en/team/catia-dias/
https://www.kleeberg.de/en/team/natalie-heier/
https://www.kleeberg.de/en/team/christina-inioutis/
https://www.kleeberg.de/en/team/patrick-reinhardt/
https://www.kleeberg.de/en/team/antonie-drexler/
https://www.kleeberg.de/en/team/laura-hertwig/
https://www.kleeberg.de/en/team/monika-buhring/
https://www.kleeberg.de/en/team/dmitriy-levitskiy/
https://www.kleeberg.de/en/team/christine-schrodl/
https://www.kleeberg.de/team/maria-andrea-wekerle/
https://www.kleeberg.de/en/team/laura-zwirner/
https://www.kleeberg.de/en/team/andreas-kuhn-2/
https://www.kleeberg.de/en/team/julian-philipp/
https://www.kleeberg.de/en/team/carina-boegner/
https://www.kleeberg.de/en/team/ann-katrin-schad/
https://www.kleeberg.de/en/team/katharina-frank/
https://www.kleeberg.de/en/team/carola-springfeld/
https://www.kleeberg.de/en/team/julian-liebmann/
https://www.kleeberg.de/en/team/nils-klaube/
https://www.kleeberg.de/en/team/alexander-weyer/
https://www.kleeberg.de/en/team/anna-guenther/
https://www.kleeberg.de/en/team/sebastian-schoffel/
https://www.kleeberg.de/en/team/alexander-gressierer/
https://www.kleeberg.de/en/team/lisa-spirkl/
https://www.kleeberg.de/en/team/arzum-esterhammer/
https://www.kleeberg.de/en/team/karolin-bihler/
https://www.kleeberg.de/en/team/tim-zumbach/
https://www.kleeberg.de/en/team/amelie-merath/
https://www.kleeberg.de/en/team/aylin-oezcan/
https://www.kleeberg.de/en/team/annika-ruettgers/
https://www.kleeberg.de/en/team/volker-blau/
https://www.kleeberg.de/en/team/kathrin-hamann/
https://www.kleeberg.de/en/team/angela-popp/
https://www.kleeberg.de/en/team/sebastian-sieber/
https://www.kleeberg.de/en/team/stefan-reutin/
https://www.kleeberg.de/en/team/jacqueline-goldberg/
https://www.kleeberg.de/en/team/stefan-latteyer/
https://www.kleeberg.de/en/team/lorenz-neu/
https://www.kleeberg.de/en/team/frank-straser/
https://www.kleeberg.de/en/team/jasmin-morz/
https://www.kleeberg.de/en/team/karl-nagengast/
https://www.kleeberg.de/en/team/katharina-monius/
https://www.kleeberg.de/en/team/joana-maria-ordinas-ordinas/
https://www.kleeberg.de/en/team/sanja-mitrovic/
https://www.kleeberg.de/en/team/karl-petersen/
https://www.kleeberg.de/en/team/katharina-julia-missio/
https://www.kleeberg.de/en/team/hermann-plankensteiner/
https://www.kleeberg.de/en/team/ronald-mayer/
https://www.kleeberg.de/en/team/stefan-prechtl/
https://www.kleeberg.de/en/team/lars-ludemann/
https://www.kleeberg.de/en/team/sabine-lentz/
https://www.kleeberg.de/en/team/katharina-lauschke/
https://www.kleeberg.de/en/team/daniel-lauschke/
https://www.kleeberg.de/en/team/philipp-rinke/
https://www.kleeberg.de/en/team/kai-peter-kunkele/
https://www.kleeberg.de/en/team/alexander-kruger/
https://www.kleeberg.de/en/team/hans-martin-sandleben/
https://www.kleeberg.de/en/team/beate-konig/
https://www.kleeberg.de/en/team/andreas-knatz/
https://www.kleeberg.de/en/team/christian-klose/
https://www.kleeberg.de/en/team/reinhard-schmid/
https://www.kleeberg.de/en/team/jurgen-schmidt/
https://www.kleeberg.de/en/team/thea-schopf/
https://www.kleeberg.de/en/team/steffen-sieber/
https://www.kleeberg.de/en/team/sandra-inioutis/
https://www.kleeberg.de/en/team/martina-strobel/
https://www.kleeberg.de/en/team/michael-h-thiel/
https://www.kleeberg.de/en/team/michael-vodermeier/
https://www.kleeberg.de/en/team/robert-hortnagl/
https://www.kleeberg.de/en/team/monika-walke/
https://www.kleeberg.de/en/team/erwin-herzing/
https://www.kleeberg.de/en/team/martina-hermes/
https://www.kleeberg.de/en/team/stephanie-gruber-jorg/
https://www.kleeberg.de/en/team/thomas-gottler/
https://www.kleeberg.de/en/team/kristin-fichter/
https://www.kleeberg.de/en/team/juliana-engesser/
https://www.kleeberg.de/en/team/tobias-ehrich/
https://www.kleeberg.de/en/team/gerhard-de-la-paix/
https://www.kleeberg.de/en/team/markus-wittmann/
https://www.kleeberg.de/en/team/julia-busch/
https://www.kleeberg.de/en/team/corinna-boecker/
https://www.kleeberg.de/en/team/christoph-bode/
https://www.kleeberg.de/en/team/christian-binder/
https://www.kleeberg.de/en/team/frank-behrenz/
https://www.kleeberg.de/en/team/hannes-zieglmaier/
https://www.kleeberg.de/en/team/christian-zwirner/
https://www.kleeberg.de/en/team/dirk-baum/

If you would like to arrange an appointment or receive further information about our firm, or if you have any questions, comments or suggestions for improvement, please do not hesitate to contact us. We look forward to hearing from you!

Dr. Kleeberg & Partner Gmbh
Audit & Accountancy Company
Tax Advisory Company

Augustenstraße 10
80333 Munich
Germany

Phone +49(0)89-55983-0
Fax +49(0)89-55983-280

E-Mail 

Your way to our office:
Arrival (Google Maps)

If you arrive by car, reserved parking spaces are available in our underground car park.

Agriculture & Forestry

Agriculture and forestry is one of the oldest and most important industries, playing a central role in both securing the food supply and preserving natural resources. However, agricultural and forestry companies are increasingly under pressure to adapt to changing market conditions, stricter regulatory requirements and the growing challenges of climate change.

The special needs of agriculture and forestry include optimizing business structures, tax planning for new areas of activity, and advice on investments in sustainable technologies. In addition, succession planning, adaptation to global market conditions, and the digitalization of agricultural and forestry processes are playing an increasingly important role.

Our in-depth understanding of the specific challenges and characteristics of agriculture and forestry, gained over decades, enables us to develop long-term strategies that promote both economic stability and sustainable success.

Advisory approach

We see ourselves as a long-term partner to families and family businesses with a deep-rooted tradition in agriculture and forestry. Many of our clients have been working in these sectors for generations. We have been helping them to reconcile their economic goals with their family’s values and traditions for decades.

As tax advisors, auditors and lawyers, we offer comprehensive advice with customized solutions that cover almost all relevant tax, legal and business issues. We support our clients in optimizing their business structures, tax planning and design, and in developing long-term strategies. In doing so, we also consider the integration of sustainability and digitalization, which are of central importance for future development and competitiveness in the industry.

With our holistic approach, we ensure that our clients maintain both economic stability and the preservation of family values and traditions across generations.

Our services for your industry

We offer customized tax solutions that are tailored to the specific requirements of agricultural and forestry businesses. We provide support for the tax-optimized implementation of new areas of activity, the design of investments and the tax aspects of restructuring.

We also have many years of expertise and experience in tax issues associated with alternative sources of income, such as wind power, photovoltaics, or forest burial and funeral plots.

In addition, we offer you comprehensive support with payroll and financial accounting, the preparation of annual financial statements and tax returns, as well as with tax audits, always keeping an eye on industry-specific requirements and legal changes.

Here you can find → further information on Tax.

We support family businesses with succession planning and structuring to ensure that the transfer of assets and companies takes place across generations and in line with the family’s values and traditions. Our expertise ensures that the succession processes are optimized from both a tax and legal perspective and are designed to be sustainable in the long term. We help to preserve family values and ensure the stability of the business over generations.

Our audit services include the auditing of annual financial statements and consolidated financial statements in accordance with the German Commercial Code (HGB) and international standards. We ensure that all relevant financial reports are audited correctly and in accordance with legal requirements, considering the specifics of the respective industry and legal form.

Here you can find → further information on Audit.

In addition, we audit sustainability reports according to European standards and provide our clients with advice on how to improve their processes. Furthermore, we support you in the context of our IT audits in reviewing your IT ifrastructure and data security, as well as compliance with relevant legal requirements and industry standards.

Here you can find → further information on Sustainability and Technology.

Our legal advice covers almost all relevant areas in connection with agricultural and forestry operations, including advice on lease agreements and land use, as well as the provision of machinery. In addition, we provide you with our legal expertise in transaction advice, corporate and labor law.

Here you can find → further information on Legal.

Our advisory services include valuation services, business process optimization and advice on M&A transactions and the restructuring of business models. Our services are designed to promote long-term competitiveness and efficiency of our clients. In doing so, we ensure that business, tax and legal requirements are considered holistically. In the area of IFRS accounting, we also advise on accounting in accordance with IAS 41 (Agriculture).

Here you can find → further information on Advisory.

With our valuation expertise, we offer precise valuation services that are particularly important for transactions, strategic decisions or restructuring. We help our clients determine the fair value of companies or company shares and support them with in-depth analyses and valuation models. In this context, we comment on the appropriateness of transaction prices, prepare indicative or comprehensive valuation reports and fairness opinions.

Here you can find → further information on Valuation.

In the FAAS area, we provide support with smart financial services by developing efficient solutions for financial reporting and processes. We rely in particular on Lucanet, a software solution for managing financial data and creating reports. We also offer process optimization to improve our clients’ financial and reporting processes and increase their efficiency.

Here you can find → further information on FAAS.

Agriculture & Forestry News

Tax Audit

Sind verpachtete land- und forstwirtschaftliche Flächen Verwaltungsvermögen?

Das Finanzgericht Düsseldorf hat am 02.06.2026 ein wegweisendes Urteil gefällt, das Klarheit schafft: Die Rückausnahme für Flächen, die zur...
to the news
Tax Audit

Zuordnung von landwirtschaftlichen Wohnhäusern zum Betriebsvermögen

Der Bundesfinanzhof (BFH) entschied am 07.05.2026, dass die Abwahl der Nutzungswertbesteuerung nicht zwangsläufig zur Entnahme aus dem Betriebsvermögen führt. Auf...
to the news
Tax Audit

Abgrenzung von Privat- und Betriebsvermögen in der Land- und Forstwirtschaft

Das Finanzgericht Niedersachsen hat am 04.06.2026 geurteilt, wann ursprünglich land- und forstwirtschaftlich genutzte Grundstücke aus dem Betriebsvermögen zu entnehmen sind. Finanzgericht...
to the news
Tax Audit

Bilanzierung des Viehbestandes beim Übergang auf die Buchführung

Die OFD Frankfurt am Main hat mit seiner Verfügung vom 25.07.2026 geregelt, dass Tiere des Anlagevermögens mit Anschaffungs- oder Herstellungskosten abzüglich AfA...
to the news
Tax

Ermittlung des Gewinns aus Land- und Forstwirtschaft nach Durchschnittssätzen

Das Bundesfinanzministerium (BMF) hat mit Schreiben v. 27. August 2026 die Vordrucke der Anlage 13a für die Gewinnermittlung nach Durchschnittssätzen...
to the news
Tax

10 %-Grenze bei landwirtschaftlichen Grundstücken

Eine Verfügung des Landesamtes für Steuern Rheinland-Pfalz vom 7. Mai 2026 erläutert die Grundsätze des Begriffs der funktional wesentlichen...
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Tax

Umsätze im Rahmen der Selbstnutzung und Verpachtung von Jagdbezirken

Das Bayerische Landesamt für Steuern hat sein Schreiben vom 1. März 2023 mit Schreiben vom 29. Januar 2026 überarbeitet...
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Tax

Ertragsteuerliche Behandlung von Aufwendungen an Baudenkmälern und Kulturgütern

Die Oberfinanzdirektion (OFD) Nordrhein-Westfalen veröffentlicht am 19. Februar 2026 eine Verfügung zur ertragsteuerlichen Behandlung von Aufwendungen an Baudenkmälern und Kulturgütern. Verfügung betreffend...
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Legal Sustainability

Die EmpCo-Richtlinie macht Schluss mit Greenwashing – Es besteht Handlungsbedarf!

Wer sein Produkt bisher als „umweltfreundlich“, „klimaneutral“ oder „nachhaltig“ beworben hat, ohne dafür belastbare Nachweise vorlegen zu können, lebte...
to the news