Recognize income tax assistance association

You must submit the application for recognition as an income tax assistance association in writing to the competent authority.

If the competent authority approves your application, you will receive a certificate of recognition. If the application is rejected, the competent authority will issue a written notice of rejection.

Recognized income tax assistance associations are entered in the directory of Rhineland-Palatinate income tax assistance associations.

In Rhineland-Palatinate, the State Tax Office is responsible for deciding on the application for recognition as an income tax assistance association.

As the supervisory authority, it supervises the income tax assistance associations based in Rhineland-Palatinate. All existing advice centers in Rhineland-Palatinate are also subject to supervision.

• State Tax Office

In order to be recognized as an income tax assistance association, the articles of association of the association with legal capacity must meet the following requirements:

• The task of the association may only be to provide limited assistance in tax matters 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 element with a special advertising character.
• The proper exercise of assistance in tax matters within the scope of the authorization must be ensured.
• The name must include the designation "Lohnsteuerhilfeverein".
• No special fee other than the membership fee may be charged for the above-mentioned assistance in tax matters.
• The application of the provisions of § 27 (1) and (3) and §§ 32 and 33 of the German Civil Code may not be excluded.
• Contracts of the association with members of the Executive Board or their relatives require the consent or approval of the General Meeting.
• Within three months of notification of the essential content of the audit findings to the members, a members' meeting (a representatives' meeting may be sufficient) must be held to discuss the results of the audit, at which a decision must also be taken on the discharge of the Management Board for its management.

For recognition, the existence of insurance against the liability risks arising from the provision of assistance in tax matters within the scope of the authorization under the Tax Consultancy Act must be proven.

Assistance in tax matters may only be provided by persons who belong to an advice center. A manager must be appointed for each advice center. The income tax assistance association must maintain at least one advice center in the district of the supervisory authority in which it has its registered office.

• Publicly certified copy of the articles of association
• Proof of the acquisition of legal capacity as an association (extract from the register of associations)
• List with the names and addresses of the members of the Board of Directors
• Proof of the existence of liability insurance (confirmation from the insurer of the conclusion of the contract and payment of the insurance premium)
• List of planned counseling centers with
  • Information on whether and, if so, which spatial, personnel and organizational links exist with other commercial enterprises,
  • Name, address and profession of the head of the advice center,
  • Declaration as to whether and, if applicable, at which income tax assistance association the head of the advice center has previously provided assistance in tax matters and whether he or she continues to manage another advice center, proof that the persons designated as heads of the advice center meet the specified training requirements (e.g. certificates, employer certificates) in copy,
  • Declaration by the head of the advisory center that he or she is in good financial circumstances, whether he or she has been convicted by a criminal court within the last twelve months or is the subject of legal proceedings or investigations (including professional court proceedings and fine proceedings under the Tax Code and the Tax Consultancy Act), and that he or she has applied for a certificate of good conduct for submission to the competent authority.
  • Police certificate of good conduct of document type O, to be applied for at the residents' registration office.
• Copy of the regulations on the levying of contributions not contained in the articles of association (contribution regulations)

The fee for the decision on the application for recognition as an income tax assistance association is EUR 300.

There are no deadlines to be observed as part of the recognition procedure. It takes approx. 4 - 6 weeks to process the application for recognition as an income tax assistance association once all documents have been submitted.

• § Section 4 no. 11 of the Tax Consultancy Act (StBerG) - Authorization to provide limited assistance in tax matters
• § 13 StBerG - Purpose and scope of activity
• § Section 14 StBerG - Requirements for recognition, commencement of work
• § Section 15 StBerG - Recognition authority, statutes
• § Section 16 StBerG - Fees for recognition
• § 17 StBerG - Certificate
• § 18 StBerG - designation "income tax assistance association"
• § 23 StBerG - Exercise of assistance in tax matters within the scope of the authorization according to 4 No. 11, consulting offices
• § Section 25 StBerG - Exclusion of liability, liability insurance
• § Section 26 StBerG - General obligations of income tax assistance associations
• § 1 to 4 b Ordinance on the Implementation of the Regulations on Income Tax Assistance Associations (DVLStHV) - Recognition as an income tax assistance association, advice centers, advice center managers
• § Section 5 DVLStHV - Registration

In accordance with the German Fiscal Code, an objection may be lodged as a legal remedy.

• § 164a StBerG
• § Section 347 (1) no. 3 of the Fiscal Code

Assistance in tax matters may only be provided after recognition as an income tax assistance association.
Sample articles of association and information material can be requested from the State Tax Office.

• State Tax Office

02.04.2025