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Lohnsteuerhilfeverein

  • Unternehmensstart und Gewerbezulassung 



    		

			

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Procedure

            			
The application for recognition must be submitted in writing to the Bremen tax office. The application must be accompanied by 


  • Publicly certified copy of the articles of association
  • Proof of the acquisition of legal capacity
  • List with the names and addresses of the members of the board of directors
  • Proof of the existence of liability insurance against the risks arising from the consulting authority
  • List of the counseling centers, the opening of which is intended in the district of the supervisory authority
  • A copy of the regulations on the levying of contributions not contained in the articles of association

A fact sheet on recognition as an income tax assistance association as well as a form for notifying the opening, closing or changes of advisory offices can be found on the website of the Senator for Finance: 

(http://www.finanzen.bremen.de/sixcms/detail.php?gsid=bremen53.c.1556.de)

			
Legal bases
			
More information
Within the scope of their consulting authority, income tax assistance associations may: 


  • Prepare income tax returns
  • Determine the probable tax result
  • Handle all correspondence with the tax office
  • Examine tax assessment notices and, if necessary, file an objection
  • If necessary, take legal action before the tax courts
  • Provide advice in connection with tax incentives for additional private pension provision (Riester, Rürup pensions, etc.)
  • Submit applications for child benefits and review child benefit notices

Submit applications for housing subsidies and check notifications 


  • Submit applications for wage tax reduction
  • Provide advice in connection with the choice of tax bracket
  • Clarify wage tax issues, for example, with salary statements
  • Year-round advice on tax saving opportunities in connection with income tax returns
  • Advice on structuring the use of a company car
  • Applications for reimbursement of capital gains taxes
  • Applications for non-assessment
  • Tax assistance in pending proceedings before the Federal Fiscal Court and the Federal Constitutional Court

Taxpayers with income from profits, i.e. income from agriculture and forestry, trade or self-employment, may not be advised by income tax assistance associations; the same applies in the case of turnover subject to sales tax. 

There is an exception for income from profits if these are fully tax-exempt according to §§ 3 No. 12, 26 or 26a EStG. This applies, for example, to the lump-sum allowance for exercise leaders or tax-exempt compensation for municipal representatives.