Landwirtschaftskammer Schleswig-Holstein (LKSH)

The statutory chamber of agriculture of Schleswig-Holstein, based in Rendsburg. Its task is to support and advise agriculture, fisheries and the people working in them, and to improve farm profitability and production conditions while taking nature and the environment into account. A levy (Umlage) is paid on agricultural and forestry land in the state.

The chamber has no members: according to LKSH, paying the levy does not create membership. The levy applies to every agricultural and forestry holding under § 2 No. 1 of the Property Tax Act (GrStG) for which a property tax value (Grundsteuerwert) has been set; land exempt from property tax is excluded (LwKG § 18). The property tax debtor pays; for leased land, owner and tenant are jointly liable, and the lease may shift it to the tenant.

• at least 20 EUR

It has two parts: a flat basic amount (Grundbetrag, a 'solidarity contribution') and an individual part based on the property tax value (Grundsteuerwert) (LwKG § 18). Since the general assembly of 5 December 2024: 1.15 per mille of the Grundsteuerwert plus a EUR 20 basic amount. The chamber sets the rate each year by statute, approved by the ministry; the tax office assesses and collects it (LwKG § 20).

Fee basis: land-value based (collected with tax)

• Advice for agriculture and fisheries
• Agricultural vocational and further training
• Farm economics and production advice
• Environment and nature protection in farming
• Representation in the state

• Gesetze-Rechtsprechung Schleswig-Holstein — LwKG SH 2002
• LwKG SH, juris-Gesamtausgabe Stand 06.01.2025 (§§ 2, 18–20)
• LKSH — Information für Umlagezahler (Stand August 2025)
• lksh.de — Impressum