Wage Tax Assistance Association Recognition Unfortunately this specification of service has not yet been completely translated.
You would like to apply for the recognition of a payroll tax assistance association.
Wage tax assistance associations help employees in their tax matters within the scope of the power under Section 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 receive counselling.
A person who provides assistance in tax matters must be a member of a counselling centre. Each counselling centre must have a leader. The Wage Tax Assistance Association must also maintain at least one advisory centre in the district of the supervisory authority in which it is established.
In order to be able to work as a payroll tax association, official recognition by the competent supervisory authority is required. To do so, the applicant must submit all the necessary documents there.
The competent supervisory authority issues a certificate of recognition as a payroll tax assistance association.
Tax Advisory Act (StBerG)
- Publicly certified copy of the statutes
- Proof of the acquisition of legal capacity as an association (excerpt from the register of associations)
- List of the names, professions and addresses of the members of the Executive Board
- Proof of the existence of adequate liability insurance (certified second copy of the insurance policy)
- a list of the advisory services provided for, indicating whether and, where appropriate, what spatial, human and organisational links exist with other economic enterprises,
- Name, address and occupation of counselling centre manager or counselling officer
- Explanation of whether and, if so, which income tax assistance association the counselling officer or the head of the advisory office has previously provided assistance in tax matters and whether he or she may be in charge of another counselling centre,
- copies of the nature and extent of the previous professional activity of the head of the counselling centre (e.B. certificates, work certificates, employer certificates),
- Declaration by the head of the advisory centre that he or she is in an orderly economic situation, whether he or she has been convicted by criminal court within the last 12 months or whether he or she is subject to criminal proceedings or investigations (including professional proceedings and fine proceedings under the Tax Code and the Tax Advice Act) and that he or she has applied for a certificate of conduct for submission to the competent supervisory authority. (Police certificate of document type O, to be applied for at the Population Registration Office/Citizen's Office).
- List of employees (names and addresses) in the counselling centres, or of the staff who intend to work here
- Copy of the rules on the collection of contributions not contained in the Statutes (Contribution Regulations)
Application for recognition as a payroll tax assistance association under the Tax Advisory Act (StBerG)
Prerequisites for recognition as a payroll tax assistance association
- Proof of the entry of the association in the register of associations of the competent district court
- Proof of adequate property damage liability insurance in accordance with Section 10 dVLStHV
- Payment of the fee to be paid for the processing of the application
- Consistency of the association statutes with the provisions of the Tax Advisory Act. This means in detail
- The task of the association may consist exclusively in the limited assistance in tax matters in accordance with 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 may not contain any component with a special advertising character.
- The association name is to include the protected name "Wage Tax Assistance Association".
- An appropriate exercise of assistance in tax matters within the scope of the power set out in Paragraph 4(11) of the StBerG must be ensured.
- In addition to the membership fee, no additional fee may be charged for assistance in tax matters.
- 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 or their relatives require the approval or approval of the general meeting.
- Within 3 months of the announcement of the main content of the audit statement to the members of the association, a general meeting must be held in which a decision will also be taken on the discharge of the association's board of directors on the grounds of its management.
Tax Advisory Act (StBerG)
General information on the wage tax assistance associations can also be obtained from the Federal Association of Wage Tax Assistance Associations.
Further information on the subject of wage tax assistance associations is available for information on the website of the Lower Saxony State Tax Office under Tax >> Tax Advisory Law >> Wage Tax Assistance Associations.
Website of the Federal Association of Wage Tax Assistance Associations
Lower Saxony State Tax Office
Section 4 No. 11 Tax Advisory Act (StBerG) - Power to provide limited assistance in tax matters
Section 18 Tax Advisory Act (StBerG) - Name "Wage Tax Assistance Association"
Section 26 Tax Advisory Act (StBerG) - General Obligations
Section 14 Tax Advisory Act (StBerG) - Conditions for recognition, commencement of employment
Section 13 Tax Advisory Act (StBerG) - Purpose and scope of activity
Section 15 Tax Advisory Act (StBerG) - Recognition Authority, Articles of Association
Section 16 Tax Advisory Act (StBerG) - Fees for recognition
Section 23 Tax Advisory Act (StBerG) - Advisory Services
Section 25 Tax Advice Act (StBerG) - Exclusion of liability, liability insurance
Section 17 Tax Advisory Act (StBerG) - Certificate
Section 1 et seq. Ordinance on the Implementation of the Regulations on Wage Tax Assistance Associations (DVLStHV)
The application for recognition as a payroll tax assistance association can be submitted online via the Citizens' and Corporate Service (BUS) or in writing to the competent supervisory authority.
If the competent supervisory authority approves your application, you will receive a certificate of recognition. If the application is rejected, you will receive a written rejection notice.
Recognised wage tax assistance associations are entered in the list of wage tax assistance associations maintained by the competent supervisory authority.
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