Wage Tax Assistance Association, Recognition Unfortunately this specification of service has not yet been completely translated.

Wenn Sie einen Lohnsteuerhilfeverein führen möchten, dann benötigen Sie dafür eine Anerkennung. Dazu erhalten Sie hier Informationen.

Wage tax assistance associations are self-help institutions of employees to provide assistance in tax matters within the framework of the power under Section 4 No. 11 of the Tax Advisory Act (StBerG) for their members. This power is limited and extends, for example, to members with income from non-self-employment, income from maintenance benefits and only income tax assistance and their surcharges. Members who have become unemployed may continue to receive counselling.

Assistance in tax matters may only be provided by persons belonging to a counselling centre. A head or manager must be appointed for each counselling centre. The Wage Tax Assistance Association must maintain at least one advisory office in the district of the supervisory authority in which it is established.

Wage tax assistance associations require recognition for their activities. This shall only take place on request and after the necessary documents have been submitted.

  • publicly certified copy of the Articles of Association
  • Proof of the acquisition of legal capacity as an association (excerpt from the register of associations)
  • List of names and addresses of the members of the Executive Board
  • Proof of the existence of liability insurance (second copy of the insurance policy)
  • List of planned counselling centres with
    • whether and, where appropriate, what spatial, human and organisational links exist with other economic undertakings;
    • Name, address and occupation of the counselling centre manager
    • Explain ing essays as to whether and, if so, with which payroll tax assistance association, the counselling manager has previously provided assistance in tax matters and whether he or she continues to run another advisory body,
    • Certificates of the nature and extent of the previous professional activity of the manager (e.g. certificates, employer certificates) in copy,
    • Declaration by the counsellor's manager that he or she is in an orderly economic situation, whether he or she has been convicted in criminal proceedings within the last 12 months or has been convicted against him or her criminal proceedings or investigations (including professional and fine proceedings under the Tax Code and the Tax Advisory Act) and that he or she has a certificate of management for submission to the competent authority has applied for it.
    • Police certificate of document type O, to be applied for at the residents' registration office.
  • Copy of the provisions on the collection of contributions not contained in the Statutes (Rules of Contributions)


Prerequisites for recognition as a wage tax assistance association

In order to be recognized as a wage tax assistance association, the statutes of the association must meet the following points:

  • The task of the association may only be the limited assistance in tax matters according to Section 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 must not contain any element of a special advertising character.
  • The proper exercise of assistance in tax matters within the framework of the power under Paragraph 4(11) of the StBerG must be ensured.
  • The name "Wage Tax Assistance Association" shall 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 Sections 27 (1) and (3) and Sections 32 and 33 of the Civil Code may not be excluded.
  • Contracts of the association with members of the Board of Directors or their relatives require the approval or approval of the General Assembly.
  • A general meeting (may be sufficient) to discuss the outcome of the audit must be held within 3 months of the announcement of the essential content of the audit findings to the members, which must also decide on the discharge of the Executive Board because of its management.

In order to be recognised, the existence of insurance against the risks of liability arising from the provision of assistance in tax matters must be demonstrated within the framework of the power under Section 4 No. 11 of the StBerG.

  • Section 4 No. 11 Tax Advisory Act (StBerG ) - Power to provide limited assistance in tax matters
  • Section 13 StBerG - Purpose and field of activity
  • Section 14 StBerG - Conditions for recognition, commencement of employment
  • Section 15 StBerG - Recognition Authority, Articles of Association
  • Section 16 StBerG - Fees for Recognition
  • Section 17 StBerg - Certificate
  • Section 18 of the StBerG - Designation "Wage Tax Assistance Association"
  • Section 23 StBerG - Counselling Centres
  • Section 25 StBerG - Disclaimer, Liability Insurance
  • Section 26 StBerG - General Obligations
  • Sections 1 to 4 Ordinance on the Implementation of the Rules on Wage Tax Assistance Associations (DVLStHV ) - Recognition as a Wage Tax Assistance Association, Advisory Bodies, Counselling Centres
  • Section 5 DVLStHV - Registration

Related Links

  • § 4 Nr. 11 Steuerberatungsgesetz (StBerG) - Befugnis zu beschränkter Hilfeleistung in Steuersachen
  • § 13 StBerG Zweck und Tätigkeitsbereich
  • § 14 StBerG Voraussetzungen für die Anerkennung, Aufnahme der Tätigkeit
  • § 15 StBerG Anerkennungsbehörde, Satzung
  • § 16 StBerG Gebühren für die Anerkennung
  • § 17 StBerG Urkunde
  • § 18 StBerG Bezeichnung "Lohnsteuerhilfeverein
  • § 23 StBerG Beratungsstellen
  • § 25 StBerG Haftungsausschluss, Haftpflichtversicherung
  • § 26 StBerG Allgemeine Pflichten
  • § 1 bis 4 Verordnung zur Durchführung der Vorschriften über die Lohnsteuerhilfevereine (DVLStHV) Anerkennung als Lohnsteuerhilfeverein, Beratungsstellen, Beratungsstellenleiter
  • § 5 DVLStHV Eintragung

You must submit the application for recognition as a payroll tax assistance association in writing to the competent authority.

If the competent authority accepts your application, you will receive a certificate of recognition. If the application is rejected, the competent authority shall issue a written rejection notice.

Recognised wage tax assistance associations are entered in the list of Hessian Wage Tax Assistance Associations.

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Hessisches Ministerium der Finanzen

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