Detailed description
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.