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Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for recognition as a payroll tax assistance association

Description

Wage tax assistance associations are self-help institutions for workers to provide assistance in tax matters. Advice is provided within the framework of a membership. Wage tax assistance associations require recognition for their consulting activities, which is laid down in the Tax Advisory Act (StBerG). Prior commencement of the activity is not permitted.

Do you intend to apply for recognition of a payroll tax assistance association? Read here what you need to consider.

You can apply in writing to the competent body for recognition as a payroll tax assistance association.

  • Submit the complete application documents (with the required documents).
  • If the application is granted, you will receive a certificate of recognition. If the application is rejected, a rejection notice shall be issued.
  • As a recognised wage tax assistance association, you will be entered in the list of wage tax assistance associations.

Ministry of Finance of Saxony-Anhalt

Editharing 40

39108 Magdeburg

Phone: (0391) 567-01

Fax: (0391) 567-1190

Email: poststelle.mf@sachsen-anhalt.de

In order to be recognized as a wage tax assistance association, the statutes of the association must meet the following points:

  • The task of the association may only be the 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 an element with a special advertising character, but the name "Wage Tax Assistance Association".
  • The proper exercise of assistance in tax matters within the scope of the power of the members of the association must be ensured.
  • You may not charge any additional fee for assistance in tax matters in addition to the membership fee.
  • Contracts of the association with members of the board or their relatives require the approval or approval of the general meeting.
  • A general meeting must be held at least once a year, in which a debate on the results of the audit must be held and a vote on the discharge of the Executive Board for its management during the audited financial year must be held.

In order to be recognised, insurance must be established against the risks of liability resulting from assistance in tax matters.

  • Statute

A publicly certified copy of the statutes and a copy of the rules on the collection of contributions not contained in the statutes (contribution regulations).

  • Association register extract

Proof of the acquisition of legal capacity (association register extract) and a list with the names and addresses of the members of the Board of Management.

  • Liability insurance

Proof of the existence of adequate liability insurance (certified second copy of the insurance policy).

  • Advice

A list of advisory centres, the opening of which is planned in the district of the supervisory authority.

Processing time: approx. 6 to 8 weeks (when presenting complete documents)

Wage tax assistance associations, for example, advise members with income from non-self-employed work, income from maintenance benefits and only on income tax assistance and their surcharges. Members who have become unemployed may continue to receive counselling.

The text was automatically translated based on the German content.

The text was automatically translated based on the German content.

Ministry of Finance Saxony-Anhalt

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