The importance of phosphatase for plant nutrition has repeatedly been pointed out. In most soils, the organically bound P-fraction is higher than the inorganic. Phosphorus uptake by plants requires mineralization of the organic P-component by phosphatases to orthophosphate. Phosphatases are inducible enzymes that are produced predominantly under conditions of low phosphorus availability. Phosphatases are excreted by plant roots and by microorganisms. Microbial phosphatases dominate in soils. The phosphomonoesterases, so-called phosphatases differ in their substrate specificity and their pH optimum. One can thus differentiate between acid and alkaline phosphatases in the soil. Phosphatase activities were determined in the 0-20-, 20-40- and 40-60-cm layers of a preluvosoil submitted to a complex tillage (no-till and conventional tillage), crop rotation (2- and 3-crop rotations) and fertilisation [mineral(NP) fertilisation and farmyard-manuring] experiment. It was found that the activities decreased in the order: acid phosphatase activity > alkaline phosphatase activity. Each activity decreased with increasing sampling depth. No-till-in comparison with conventional tillage - resulted in significantly higher soil phosphatase activities in the 0-20-cm layer and in significantly lower activities in the deeper layers. The soil under maize or wheat was more phosphatase-active in the 3- than in the 2-crop rotation. In the 2-crop rotation higher soil phosphatase activities were recorded under wheat than under maize. Farmyard-manuring of maize - in comparison with its mineral fertilisation - led to a significant increase in each activity.