Anerkennung von Lohnsteuerhilfevereinen

§ 13 ff. Tax Advisory Act (StBerG)
Section 4 No. 11 Tax Consultants Act
Implementation of the regulations on wage tax assistance associations

If you would like to apply for the recognition of a wage tax assistance association, read here what you need to consider.

Income tax assistance associations are self-help organizations of employees to provide assistance in tax matters within the scope of their authority for their members. This authority is limited and extends, for example, to members with income from employment, with income from maintenance payments and only to assistance with income tax and its surcharge taxes. Members who have become unemployed can still receive advice.
Assistance in tax matters may only be provided by persons who belong to an advisory centre. A manager must be appointed for each advisory centre. The wage tax assistance association must maintain at least one advisory centre in the district of the supervisory authority in which it is based.
Income tax assistance associations require recognition for their activities. This only occurs upon application and after submission of the necessary documents.

• certified copy of the statutes,
• Proof of acquisition of legal capacity (notification of registration in the register of associations ),
• List of names and addresses of the members of the Board of Directors,
• Proof of insurance against liability risks arising from assistance in wage tax matters,
• List of advisory centres that are planned to be opened in the district of the authority responsible for recognition,
• Notifications of opening, relocation, appointment together with declarations and evidence,
• Copy of the regulations regarding the collection of contributions not contained in the statutes.

In order to be recognized as a wage tax assistance association, the association’s statutes must meet the following points:

• The task of the association may only be to provide limited assistance in tax matters for its members.
• The association’s headquarters and management must be located in the same district as the supervisory authority.
• The name of the association may not contain any element with a special advertising character.
• It must be ensured that assistance in tax matters is carried out properly within the scope of the authority granted .
• The name must include the term “wage tax assistance association” .
• No special fee other than the membership fee may be charged for assistance in tax matters.
• The application of the provisions of Section 27 (1) and (3) and Sections 32 and 33 of the German Civil Code must not be excluded.
• Contracts between the association and members of the board of directors or their relatives require the consent or approval of the general meeting.
• Within three months of the announcement of the essential content of the audit findings to the members, a general meeting (under certain circumstances a representative meeting is sufficient) must be held to discuss the result of the audit, at which a decision must also be made on the discharge of the Board of Directors for its management activities.
• In order to be recognised, proof must be provided of insurance against liability risks arising from providing assistance in tax matters within the scope of the authorisation.

According to Section 16 of the StBerG, a fee of 300 euros must be paid when applying for the recognition procedure.

You must submit your application for recognition as a tax assistance association in writing to the competent authority.
If the responsible authority approves your application, you will receive a certificate of recognition.
If the application is rejected, the responsible authority will issue a written rejection notice.
Recognized wage tax assistance associations are entered in the register of wage tax assistance associations .

It takes approximately 6 - 8 weeks to process the application for recognition as a wage tax assistance association after all documents have been submitted.

no

If recognition is refused or revoked, an objection is permissible as a legal remedy.

Income tax assistance associations are self-help organizations for employees to provide assistance in tax matters. The advice is provided as part of a membership. Income tax assistance associations require recognition for their activities. This only takes place upon written request and after submission of the necessary documents. Recognized income tax assistance associations are entered in the register of income tax assistance associations.

Hamburg North Tax Office