Income tax assistance associations help employees in their tax matters within the scope of the authority according to § 4 No. 11 StBerG. This assistance may only be provided to members of the association and is limited to income tax and their surcharge taxes. Members of the association who have become unemployed may continue to receive advice.
A person providing assistance in tax matters must belong to a counselling centre. Each counselling centre must have a director. The Lohnsteuerhilfeverein must also maintain at least one counselling centre in the district of the supervisory authority in which it has its registered office.
In order to be allowed to work as an income tax association, official recognition by the responsible supervisory authority is required. For this purpose, the applicant must submit all necessary documents there.
The competent supervisory authority issues a certificate of recognition as an income tax assistance association.
The application for recognition as an income tax assistance association can be submitted online via the Bürger- und Unternehmensservice (BUS) or in writing to the competent supervisory authority.
If the competent supervisory authority accepts your application, 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.
Who should I contact?
In Lower Saxony, the Lower Saxony Tax Office – Central Tasks Department – in Hanover is responsible for processing the application for recognition as an income tax assistance association.
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 local court
- Proof of appropriate financial loss liability insurance in accordance with § 10 DVLStHV
- Payment of the fee payable for the processing of the application
- Conformity 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 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 component with a special advertising character.
- The protected designation "Lohnsteuerhilfeverein" must be included in the association's name.
- A proper exercise of assistance in tax matters within the scope of the authority under § 4 No. 11 StBerG must be ensured.
- In addition to the membership fee, no further 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 consent or approval of the general meeting.
- Within 3 months after notification of the essential content of the audit statement to the members of the association, a general meeting must take place, in which the discharge of the association board because of its management is also decided.
Which documents are required?
- Publicly certified copy of the Articles of Association
- Proof of acquisition of legal capacity as an association (excerpt from the register of associations)
- List with the names, professions and addresses of the members of the Executive Board
- Proof of the existence of adequate liability insurance (certified duplicate of the insurance policy)
- a list of the information centres envisaged, including information on whether and, if so, which spatial, personnel and organisational links exist with other economic undertakings,
- Name, address and occupation of the head of the counselling centre
- Explanation of whether and, if so, with which income tax assistance association the head of the counselling centre has previously provided assistance in tax matters and whether he or she may head another counselling centre,
- copies of certificates on the nature and scope of the previous professional activity of the head of the counselling centre (e.g. certificates, employment references, employer's certificates),
- Declaration by the head of the counselling centre that he or she is in orderly economic 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 has applied to the competent supervisory authority. (Police clearance certificate of document type O, to be applied for at the registration office/citizens' office).
- List of staff (names and addresses) in the counselling centres or of employees who intend to work here
- Copy of the regulations on the collection of contributions not contained in the statutes (contribution regulations)
What are the fees?
The fee for the application for recognition as an income tax assistance association is 300 euros.
Administration Fee: 300,00 EURPayment in advance: Nohttp://www.gesetze-im-internet.de/stberg/__16.html
What deadlines do I have to pay attention to?
The activity may not be commenced until permission has been granted. There are no deadlines to be observed when submitting an application.
For the processing of the application for recognition as an income tax assistance association – after submission of all documents – about 4 to 6 weeks are needed.
Applications / forms
You can appeal against the rejection notice. For details, please refer to the information on the right of appeal at the end of the rejection notice.
What else should I know?
General information on the Lohnsteuerhilfevereine is also available from the Bundesverband der Lohnsteuerhilfevereine e. V.
Further information on the subject of wage tax assistance associations is available for Lower Saxony on the website of the State Tax Office of Lower Saxony under Tax >> Tax Consultancy Law >> Wage Tax Assistance Associations.
Technically approved by
Lower Saxony Ministry of Finance and the State Tax Office of Lower Saxony