Income Tax Assistance Association Recognition

In Lower Saxony, the Lower Saxony State Tax Office – Central Tasks Department – in Hanover is responsible for processing the application for recognition as an income tax assistance association.

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The supervisory authority in whose supervisory district the association has its registered office is responsible for deciding on the application for recognition as an income tax assistance association.

Requirements for recognition as an income tax assistance association

• Proof of the registration of the association in the register of associations of the competent district court
• Proof of appropriate financial loss liability insurance in accordance with § 10 DVLStHV
• Payment of the fee to be paid for the processing of the application
• Compliance of the association's statutes with the provisions of the Tax Consultancy Act. In detail, this means
• The task of the association may consist exclusively in the limited provision of assistance in tax matters according to § 4 No. 11 StBerG for its members.
• The registered office and management of the association must be located in the same district of the supervisory authority.
• The name of the association may not contain any element with a special advertising character.
• The name of the association must include the protected designation "Lohnsteuerhilfeverein" (Income Tax Assistance Association).
• A proper exercise of assistance in tax matters within the scope of the authority pursuant to § 4 No. 11 StBerG must be ensured.
• In addition to the membership fee, no other fee may be charged for assistance in tax matters.
• The application of the provisions of Paragraph 27(1) and (3) and Paragraphs 32 and 33 of the Civil Code may not be excluded.
• Contracts of the association with members of the board or their relatives require the approval or approval of the general assembly.
• Within 3 months after the announcement of the essential content of the audit report to the members of the association, a general meeting must take place, in which a decision is also made on the discharge of the association's board of directors due to its management.

• Tax Consultancy Act (StBerG)

• Application for recognition as an income tax assistance association according to the Tax Consultancy Act (StBerG)

• Publicly certified copy of the articles of association
• Proof of registration of the association in the register of associations of the competent district court (excerpt from the register of associations)
• List of the names, occupations and addresses of the members of the Board of Directors
• Proof of the existence of adequate liability insurance (certified duplicate of the insurance policy)
• a list of the envisaged counselling centres with information on whether and, if so, what spatial, personnel and organisational links exist with other economic enterprises,
• Name, address and occupation of the counselling centre manager
• Declaration of whether and, if so, with which income tax assistance association the head of the counselling centre has already provided assistance in tax matters in the past and whether he or she manages another counselling centre, if applicable,
• Copies of certificates stating the nature and scope of the counselling centre manager's previous professional activity (e.g. certificates, employment references, employer certificates),
• Declaration by the head of the counselling centre that he or she is in orderly financial circumstances, whether he or she has been convicted by a criminal court within the last twelve months or whether criminal proceedings or preliminary proceedings (including professional court proceedings and fine proceedings under the Tax Code and the Tax Consultancy Act) are pending against him or her and that he or she has a certificate of good conduct for submission to the competent supervisory authority. (Police clearance certificate of document type O, to be applied for at the Residents' Registration Office/Citizens' Registration Office).
• List of employees (names and addresses) in the counselling centres, or of the employees who intend to work here
• Copy of the regulations on the collection of contributions not contained in the statutes (fee regulations)

The fee for the application for recognition as an income tax assistance association is 300 euros.

The application for recognition as an income tax assistance association can be submitted online via the Citizen and Business Service (BUS) or in writing to the responsible supervisory authority.

If your application is approved by the competent supervisory authority, you will receive a certificate of recognition. If the application is rejected, you will receive a written rejection notice.

Recognised income tax assistance associations are entered in the register of income tax assistance associations maintained by the competent supervisory authority.

The activity may not be commenced until permission has been granted. There are no deadlines to be observed when submitting an application.

It takes about 4 to 6 weeks to process the application for recognition as an income tax assistance association after submission of all documents.

General information on the Income Tax Assistance Associations is available from the Federal Association of Income Tax Assistance Associations.

Further information on the subject of income tax assistance associations is available for Lower Saxony on the website of the Lower Saxony State Tax Office under Tax >> Tax Consultancy Law >> Wage Tax Assistance Associations.

• Website of the Federal Association of Income Tax Assistance Associations e.V.
• State Tax Office of Lower Saxony

• § 4 No. 11 Tax Consultancy Act (StBerG) – Authorisation to provide limited assistance in tax matters
• § 18 Tax Consultancy Act (StBerG) – designation "Income Tax Assistance Association"
• Section 26 of the Tax Consultancy Act (StBerG) – General Obligations
• § 14 Tax Consultancy Act (StBerG) – Requirements for recognition, commencement of activity
• § 13 Tax Consultancy Act (StBerG) – Purpose and Field of Activity
• § 15 Tax Consultancy Act (StBerG) – Recognition Authority, Statutes
• § 16 Tax Consultancy Act (StBerG) – Fees for recognition
• § 23 Tax Consultancy Act (StBerG) – Advice centres
• § 25 Tax Consultancy Act (StBerG) – Disclaimer, Liability Insurance
• § 17 Tax Consultancy Act (StBerG) – Certificate
• §§ 1 et seq. Ordinance on the Implementation of the Regulations on Income Tax Assistance Associations (DVLStHV)

You can appeal against the rejection notice. For details, please refer to the information on legal remedies at the end of the rejection notice.