Lohnsteuerhilfeverein Unfortunately this specification of service has not yet been completely translated.
A wage tax assistance association is a self-help organisation of employees for assistance in tax matters within the scope of the legal advisory authority for its own association members. The authority to give advice is derived from § 4 No. 11 of the Tax Advice Act (StBerG). According to this law, income tax associations may Employees Pensioners and retirees Unemployed persons and maintenance recipients advise when income from employment (wages, salary), or other income in accordance with § 22 of the German Income Tax Act (EStG) from recurring remuneration (pensions or benefits from old-age provision contracts, e.g. Riester pensions) or income from maintenance payments (from the divorced or permanently separated spouse) For other surplus income, in particular Income from renting and leasing, Income from capital assets, other other income, e.g. from occasional mediation, private sales transactions there is a consulting power for the wage tax aid associations if the total income of this income does not exceed EUR 13,000 (in case of individual assessment) or EUR 26,000 (in case of joint assessment).
Recognition by the competent supervisory authority: In the federal state of Bremen, the supervision of the wage tax assistance associations has been transferred to the Bremen tax office. The Lohnsteuerhilfeverein must maintain at least one advice centre in the district of the supervisory authority in which it has its seat. The association is obliged to include the name "Lohnsteuerhilfeverein" in the name of the association. The opening, closure or change of a counselling centre must be notified to the competent 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 income tax assistance associations in order to carry out audits.
Within the scope of their advisory powers, income tax assistance associations: prepare income tax returns Determine expected tax result Handle all correspondence with the tax office Check tax assessment notices and file an appeal if necessary If necessary, take legal action before the fiscal courts Carry out consultations in connection with the tax incentives for additional private pension provision (Riester, Rürup pension, etc.) Submitting applications for child benefit and checking child benefit notices Submitting applications for housing construction subsidies and checking notices apply for a reduction in wage tax Advice in connection with the choice of tax class Clarify wage tax issues, for example with payroll accounting Year-round advice on tax saving possibilities in the context of the income tax return Design advice for the use of a company car Applications for reimbursement of capital gains tax Applications for non-assessment Tax support in pending proceedings before the Federal Finance 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 wage tax aid associations; the same applies if turnover subject to VAT is involved. There is an exception in the case of income from profits if this is fully tax-exempt under §§ 3 No. 12, 26 or 26a EStG. This applies, for example, to the flat-rate fee for trainers or tax-free compensation for municipal delegates.
The application for recognition must be submitted in writing to the Bremen tax office. The application must be enclosed: Publicly certified copy of the statutes Proof of acquisition of legal capacity List with the names and addresses of the members of the Board Proof of the existence of liability insurance against the risks arising from the right to give advice List of advice centres which the Supervisory Authority intends to open in the district copy of the rules on the collection of contributions not contained in the statutes An information sheet for recognition as a wage tax assistance association and a form for notifying the opening, closing or changes of advice centres can be found on the website of the Senator for Finance: (http://www.finanzen.bremen.de/sixcms/detail.php?gsid=bremen53.c.1556.de)