Lohnsteuerhilfeverein (wage tax assistance association) - Recognition

• Legally capable association (rechtsfähiger Verein) Recognition requires the status of a legally capable association (rechtsfähiger Verein). The designation "Lohnsteuerhilfeverein" (income tax assistance association) must be included in the association's name pursuant to § 18 StBerG (Steuerberatungsgesetz, Tax Consultancy Act). Pursuant to § 14 para. 1 no. 3 StBerG, the name of the Lohnsteuerhilfeverein may not contain any component of a particularly promotional character. • Requirements for the articles of association The association's articles of association must in particular satisfy the following points: • the association's task may exclusively be the limited provision of assistance in tax matters under § 4 no. 11 StBerG for its members, • proper performance of the assistance in tax matters within the scope of the authorization under § 4 no. 11 StBerG must be ensured, • no special fee, other than the membership fee, may be charged for the assistance in tax matters.

• Satzung (articles of association) A publicly certified copy of the articles of association (Satzung), together with a copy of any provisions on the collection of dues (Beitragsordnung) that are not contained in the articles of association. • Vereinsregisterauszug (extract from the register of associations) Proof of the acquisition of legal capacity (extract from the register of associations of the Amtsgericht Charlottenburg [Charlottenburg Local Court]) and a list of the names and addresses of the board members. • Haftpflichtversicherung (liability insurance) Proof of adequate liability insurance (certified duplicate of the insurance policy). • Beratungsstellen (advice centers) A directory of the advice centers whose opening is planned in the district of the supervisory authority. • Further evidence Declarations and evidence pursuant to §§ 4a and 4b of the Verordnung zur Durchführung der Vorschriften über die Lohnsteuerhilfevereine (DVLStHV) [Ordinance implementing the provisions on income tax assistance associations].

300.00 euros

• §§ 5, 13 para. 2, 14 para. 3 and 160 para. 1 no. 1 of the Steuerberatungsgesetz (Tax Consultancy Act) www.gesetze-im-internet.de/stberg/ • Verordnung zur Durchführung der Vorschriften über die Lohnsteuerhilfevereine (DVLStHV, Ordinance Implementing the Provisions on Wage Tax Assistance Associations) www.gesetze-im-internet.de/lsthvdv/BJNR019060975.html

approx. 4 weeks (after submission of all documents)

• General information on implementing the data protection requirements of Articles 12 to 14 of the Datenschutz-Grundverordnung (DSGVO, General Data Protection Regulation) in the supervision of Lohnsteuerhilfevereine (income tax assistance associations) and advice centers www.berlin.de/sen/finanzen/steuern/finanzaemter/finanzamt-fu

In Berlin, only the Finanzamt für Körperschaften I (tax office for corporations I) has responsibility (Zuständigkeit) for deciding on applications for recognition as a Lohnsteuerhilfeverein (wage tax assistance association).