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Wage Tax Assistance Association Recognition

Wage tax assistance associations help employees in their tax matters within the scope of the power under Section 4 No. 11 StBerG. This assistance may only be provided to members of the association and is limited to income tax and its surcharge taxes. Members of the association who have become unemployed may continue to receive counselling.

A person who provides assistance in tax matters must be a member of a counselling centre. Each counselling centre must have a leader. The Wage Tax Assistance Association must also maintain at least one advisory centre in the district of the supervisory authority in which it is established.

In order to be able to work as a payroll tax association, official recognition by the competent supervisory authority is required. To do so, the applicant must submit all the necessary documents there.

The competent supervisory authority issues a certificate of recognition as a payroll tax assistance association.

Tax Advisory Act (StBerG)

Source: Serviceportal Niedersachsen (Linie6PLus)

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