• Recognition by the competent supervisory authority:
• In the state of Bremen, the supervision of income tax assistance associations has been transferred to the Bremen tax office.
• The Lohnsteuerhilfeverein must maintain at least one consulting office in the district of the supervisory authority in which it has its registered office.
• The association is obliged to include the designation "Lohnsteuerhilfeverein" in the name of the association.
• The opening, closing or change of a consulting office must be reported to the responsible supervisory authority (Bremen tax office).
• Wage tax assistance associations are obliged to submit an annual report to the tax office for examination.

The officials entrusted with the supervision are entitled to enter the business premises of the Lohnsteuerhilfevereine in order to carry out audits.

Within the scope of their consulting authority, income tax assistance associations may:

• Prepare income tax returns
• Determine the probable tax result
• Handle all correspondence with the tax office
• Examine tax assessment notices and, if necessary, file an objection
• If necessary, take legal action before the tax courts
• Provide advice in connection with tax incentives for additional private pension provision (Riester, Rürup pensions, etc.)
• Submit applications for child benefits and review child benefit notices

Submit applications for housing subsidies and check notifications

• Submit applications for wage tax reduction
• Provide advice in connection with the choice of tax bracket
• Clarify wage tax issues, for example, with salary statements
• Year-round advice on tax saving opportunities in connection with income tax returns
• Advice on structuring the use of a company car
• Applications for reimbursement of capital gains taxes
• Applications for non-assessment
• Tax assistance in pending proceedings before the Federal Fiscal Court and the Federal Constitutional Court

Taxpayers with income from profits, i.e. income from agriculture and forestry, trade or self-employment, may not be advised by income tax assistance associations; the same applies in the case of turnover subject to sales tax.

There is an exception for income from profits if these are fully tax-exempt according to §§ 3 No. 12, 26 or 26a EStG. This applies, for example, to the lump-sum allowance for exercise leaders or tax-exempt compensation for municipal representatives.