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Lohnsteuerhilfeverein

  • Unternehmensstart und Gewerbezulassung 



    		

			

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Income tax aid association

		    


                					    

						    

							    Competent Department
						    

						    
					    

                        
					    

						    

							    Basic information
						    

						    

							    

								    
An income tax assistance association is a self-help organization of employees for the provision of assistance in tax matters within the scope of the statutory authority to provide advice to its own association members. The right to provide advice is derived from Section 4 No. 11 of the German Tax Consultancy Act (StBerG). Accordingly, wage tax associations may 


  • Employees
  • pensioners and retirees
  • unemployed persons and recipients of maintenance

advise, if 


  • income from employment (wages, salaries) or
  • other income according to § 22 of the German Income Tax Act (EStG) from recurring payments (pensions or benefits from old-age provision contracts, e.g. Riester) or
  • income from maintenance payments (from a divorced or permanently separated spouse).

In the case of other surplus income, in particular 


  • Income from renting and leasing,
  • income from capital assets,
  • other miscellaneous income, e.g. from occasional brokerage,
  • private sales transactions

the income tax assistance associations are authorized to provide advice if the total income from these sources does not exceed EUR 13,000 (in the case of single assessment) or EUR 26,000 (in the case of joint assessment).

								    

									    Requirements
  • Recognition by the competent supervisory authority:
  • In the state of Bremen, the supervision of income tax assistance associations has been transferred to the Bremen tax office.
  • The Lohnsteuerhilfeverein must maintain at least one consulting office in the district of the supervisory authority in which it has its registered office.
  • The association is obliged to include the designation "Lohnsteuerhilfeverein" in the name of the association.
  • The opening, closing or change of a consulting office must be reported to the responsible 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 Lohnsteuerhilfevereine in order to carry out audits.