You would like to apply for the recognition of an income tax assistance association.
Income tax assistance associations help employees in their tax matters within the scope of the authority under § 4 No. 11 StBerG. This assistance may only be provided to members of the association and is limited to income tax and its surcharge taxes. Members of the association who have become unemployed may continue to be advised.
A person providing assistance in tax matters must be a member of an advisory centre. Each counselling centre must have a director. The Lohnsteuerhilfeverein must also maintain at least one counselling centre in the district of the supervisory authority in which it has its registered office.
In order to be allowed to work as an income tax association, official recognition by the responsible supervisory authority is required. For this purpose, the applicant must submit all necessary documents there.
The competent supervisory authority issues a certificate of recognition as an income tax assistance association.
Tax Consultancy Act (StBerG)
- 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 with the names, professions and addresses of the members of the Executive Board
- Proof of the existence of adequate liability insurance (certified duplicate of the insurance policy)
- a list of the counselling centres envisaged , indicating whether and, if so, which spatial, personnel and organisational links exist with other economic undertakings,
- Name, address and profession of the counselling centre manager
- Declaration as to whether and, if so, with which income tax assistance association the counselling centre manager has already provided assistance in tax matters in the past and whether he or she may head another advice centre,
- Copies of certificates on the type and scope of the previous professional activity of the counselling centre manager (e.B documents, employment references, employer certificates),
- Declaration by the head of the counselling centre that he or she is in an orderly economic situation, whether he or she has been convicted by a criminal court within the last twelve months or whether criminal proceedings or preliminary proceedings (including professional court proceedings and fine proceedings under the Tax Code and the Tax Consultancy Act) are pending against him or her and that he or she has a certificate of good conduct for submission has applied to the competent supervisory authority. (Police certificate of good conduct of document type O, to be applied for at the Residents' Registration Office/Citizens' Office).
- List of employees (names and addresses) in the counselling centres, or of the employees who intend to work here
- Copy of the provisions on the collection of contributions not contained in the articles of association (contribution regulations)
Application for recognition as an income tax assistance association according to the Tax Consultancy Act (StBerG)
Requirements for recognition as an income tax assistance association
- Proof of the registration of the association in the register of associations of the competent local court
- Proof of appropriate financial loss liability insurance according to § 10 DVLStHV
- Paying the fee to be paid for processing the application
- Compliance of the association's statutes with the provisions of the Tax Consultancy Act. This means in detail
- The task of the association may consist exclusively in the limited provision of assistance in tax matters according to § 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 may not contain any component with a special advertising character.
- The protected designation "Lohnsteuerhilfeverein" is to be included in the name of the association.
- A proper exercise of assistance in tax matters within the scope of the power under § 4 No. 11 StBerG must be ensured.
- In addition to the membership fee, no further fee may be levied for assistance in tax matters.
- The application of the provisions of § 27 (1) and (3) and §§ 32 and 33 of the Civil Code may not be excluded.
- Contracts of the association with members of the board or their relatives require the approval or approval of the general meeting.
- Within 3 months after the announcement of the essential content of the audit finding to the members of the association, a general meeting must take place, in which a decision is also made on the discharge of the association's board because of its management.
Tax Consultancy Act (StBerG)
General information on the Lohnsteuerhilfevereinen is also available from the Bundesverband der Lohnsteuerhilfevereine e. V. (Federal Association of Income Tax Assistance Associations).
Further information on the subject of income tax assistance associations is available for Lower Saxony on the website of the Lower Saxony State Office for Taxes under Tax >> Tax Advice Law >> Income Tax Assistance Associations.
Website of the Bundesverband der Lohnsteuerhilfevereine e.V.
Lower Saxony State Tax Office
§ 4 No. 11 Tax Consultancy Act (StBerG) Power to provide limited assistance in tax matters
§ 18 Tax Consultancy Act (StBerG) designation "Lohnsteuerhilfeverein"
§ 26 Tax Consultancy Act (StBerG) General obligations
§ 14 Tax Consultancy Act (StBerG) Requirements for recognition, commencement of activity
§ 13 Tax Consultancy Act (StBerG) purpose and field of activity
§ 15 Tax Consultancy Act (StBerG) Recognition Authority, Articles of Association
§ 16 Tax Consultancy Act (StBerG) Fees for recognition
§ 23 Tax Consultancy Act (StBerG) Advice Centres
§ 25 Tax Consultancy Act (StBerG) Exclusion of liability, liability insurance
§ 17 Tax Consultancy Act (StBerG) Certificate
§§ 1 et seq. Ordinance on the Implementation of the Regulations on Income Tax Assistance Associations (DVLStHV)
The application for recognition as an income tax assistance association can be submitted online via the Citizen and Business Service (BUS) or in writing to the responsible supervisory authority.
If the competent supervisory authority grants your application, you will receive a certificate of recognition. If the application is rejected, you will receive a written rejection notice.
Recognised income tax assistance associations are entered in the list of income tax assistance associations maintained by the competent supervisory authority.
Responsible for the content
Lower Saxony Ministry of Finance and the Lower Saxony State Tax Office
Last update or date of publication