Recognition of income tax aid associations

Prerequisites

Requirements for recognition as a wage tax assistance association
In order to be recognized as a wage tax assistance association, the association's statutes must meet the following points:
- The association's task may only be to provide limited assistance in tax matters in accordance with Section 4 No. 11 StBerG for its members.
- The association's headquarters and management must be located in the same district of the supervisory authority.
- The name of the club must not contain any element with a special advertising character.
- A proper exercise of assistance in tax matters within the scope of the authority under Section 4 No. 11 StBerG must be ensured.
- The term “Lohnsteuerhilfeverein” must be included in the name.
- No special fee may be charged for assistance in tax matters other than the membership fee.
- The application of the provisions of Section 27 Paragraphs 1 and 3 as well as Sections 32 and 33 of the Civil Code may not be excluded.
- Contracts between the association and members of the board or their relatives require the consent or approval of the general meeting.
- Within 3 months of the announcement of the essential content of the audit findings to the members, a general meeting (a representative meeting may be sufficient under certain circumstances) must take place to discuss the results of the business audit, at which a decision must also be made on the discharge of the board of directors for its management.
For recognition, the existence of insurance against liability risks arising from assistance in tax matters within the scope of the authority pursuant to Section 4 No. 11 StBerG must be proven.

Documents required

- publicly certified copy of the statutes;
- Proof of acquisition of legal capacity (notification of entry in the register of associations);
- List with the names and addresses of the members of the board of directors;
- Proof of the existence of insurance against liability risks arising from assistance in income tax matters;
- List of advice centers which are intended to be opened in the district of the authority responsible for recognition;
- the notifications required according to §§ 4 a and 4 b of the DVLStHV along with explanations and evidence,
Copy of the regulations regarding the collection of contributions not contained in the statutes.

Deadlines

no

Procedure

You must submit your application for recognition as a wage tax assistance association in writing to the responsible office.
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 income tax assistance associations are entered in the register of income tax assistance associations.

Processing time

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

Fees

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

Legal remedies

If recognition is refused or revoked:


According to Section 164a StBerG in conjunction with Section 347 Paragraph 1 No. 3 of the Tax Code, an objection is permitted as a legal remedy.

Wage tax assistance associations are self-help organizations for employees to provide assistance in tax matters within the scope of the authority under Section 4 No. 11 of the Tax Advisory Act (StBerG) 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 surcharges. Members who have become unemployed can continue to receive advice.
Assistance in tax matters may only be provided by people who belong to an advisory center. A director must be appointed for each advisory center. The income tax assistance association must be located in the district of the supervisory authority,
maintain at least one advice center in which it is based.
Income tax assistance associations require recognition for their activities. This only takes place upon request and after submitting the necessary documents.