Lohnsteuerhilfeverein: Recognition

Anyone who wants to act as an advisory income tax assistance association needs recognition.

Income tax assistance associations are self-help institutions of employees for assistance in tax matters. Advice is provided as part of a membership.

Income tax assistance associations require recognition for their consulting activities, which is laid down in the Tax Consultancy Act (StBerG). Prior commencement of activity is not permitted.

Recognition as an income tax assistance association presupposes the status of an association with legal capacity whose statutes meet the legal requirements. In addition, the existence of adequate liability insurance must be proven in order to insure oneself against the dangers that may arise from the activity in the Income Tax Assistance Association. Furthermore, the fee to be paid for the processing of the application must be paid.

An association with legal capacity can be recognized as an income tax assistance association, among other things, if according to the statutes (and within the scope of the powers of the StBerG)

  • its task is exclusively to provide assistance in tax matters for its members,
  • the registered office and the management of the association are located in the district of the supervisory authority,
  • the name of the association does not have an advertising character,
  • the proper exercise of assistance in tax matters is ensured,
  • no other fee is charged for the assistance in addition to the membership fee.

The supervisory authority issues a certificate of recognition as an income tax assistance association. The term "Lohnsteuerhilfeverein" must be included in the name of the association.

The application for recognition as an income tax assistance association must be accompanied in particular by:

  • A publicly certified copy of the articles of association,
  • proof of acquisition of legal capacity (certified copy of the registration notice),
  • a list of 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 existing and/or envisaged counselling centres and proof that the persons designated as heads of those counselling centres fulfil the educational requirements laid down;
  • a list of the persons (names and addresses) whom the association uses and/or intends to serve when providing assistance in income tax matters,
  • a copy of the provisions on the collection of contributions not contained in the articles of association (contribution regulations).

Please complete the application for recognition as an income tax assistance association according to the Tax Consultancy Act (StBerG).

Hints

The Lohnsteuerhilfeverein must notify the competent supervisory authority of any amendment to the statutes within one month of the adoption of the resolution. The notification of change must be accompanied by a publicly certified copy of the respective document.

Further information on the tasks and contact persons of income tax assistance associations can be obtained from the Bundesverband der Lohnsteuerhilfevereine e. V. (BDL).

  • BDL

§§ 13 et seq. Tax Consultancy Act (StBerG).

Related Links

  • §§ 13 ff. StBerG

Responsible for the content
No information available

Last update or date of publication
No information available