Old Bavarian income tax aid association
| Old Bavarian income tax aid association | |
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| purpose | Preparation of the income tax return in accordance with the limited advisory powers according to § 4 No. 11 StBerG as part of a membership |
| Chair: | Christian Staller, Deputy Director Zita Staller |
| Establishment date: | 1992 |
| Number of members: | approx. 78,000 |
| Seat : | Massing |
| Website: | www.altbayerischer.de |
The Altbayerische Lohnsteuerhilfeverein e. V. was founded in 1992 and has around 350 advice centers. In these advice centers, the Old Bavarian Wage Tax Aid Association looks after its approx. 78,000 members in the field of income tax and is therefore one of the larger, nationwide wage tax aid associations.
history
The association was entered in the register of associations on January 19, 1993 and on March 3, 1993 as an income tax aid association in accordance with § 13 StBerG recognized. The members of the association pay annual social staggered membership fees according to the membership fee regulations. The Altbayerische Lohnsteuerhilfeverein eV maintains around 350 advice centers in several federal states and has around 78,000 members. In addition to the Altbayerischer Lohnsteuerhilfeverein eV, around 300 other wage tax aid associations are currently organized in the BVL Bundesverband Lohnsteuerhilfevereine eV.
Services
The association prepares income tax declarations limited according to § 4 No. 11 StBerG for members who have income from employment, pensions, pensions or maintenance payments. If such income is achieved, advice may also be given if additional income from capital assets, from renting and leasing or other income such as B. are available from private sales transactions, provided that this income does not amount to more than 18,000 euros for individual assessments and not more than 36,000 euros for joint assessments, whereby the positive profit must be taken into account in the event of a sale.
The consultation then also includes the following services:
- Preparation of income tax returns
- Calculation of the tax burden and income tax refund
- Examination of income tax notices
- Appeal procedure for incorrect income tax assessments
- Appeal review and lawsuit before the tax court
- Wage tax reduction application
- Exemption order for income from capital assets
- Advice and application for child benefit
- Choice of tax class
- Exemption orders for capital assets
- Calculation of the retirement allowance
membership
In all wage tax aid associations, membership is a prerequisite for tax advice. The members are accepted as members by means of a declaration of membership. In the case of spouses who are assessed together, both persons must become members of the association. Upon termination of membership, the wage tax aid association no longer has the right to advise.
Membership fees
The annual membership fees are socially staggered according to the fee schedule and are based on income, such as B. gross wages, other income, income from capital assets or income from a rental dependent. The membership fee calculated in this way is currently between 52 euros and 339 euros. There is also a one-time admission fee of 15 euros. On the basis of an agreement with the Aktuell Lohnsteuerhilfeverein eV, members of the association can easily switch between these two wage tax aid associations, whereby it is ensured that only one membership fee has to be paid per year even if they switch.
organization
The association members are advised in 350 counseling centers according to § 23 StBerG in Germany. These counseling centers are managed by independent counseling center managers. These must meet the criteria contained in Section 23 (3) StBerG. They continue to educate themselves and receive regular training. Seminars are partly held together with the Aktuell Lohnsteuerhilfeverein eV in order to be able to offer training in as many places as possible and to employ qualified lecturers. Thanks to specially trained employees at the headquarters of the Altbayerischer Lohnsteuerhilfevereins eV, effective assistance is ensured even in particularly tax-demanding situations.
Web links
Individual evidence
- ↑ instructive man: Search Consultants. In: Altbayerischer Lohnsteuerhilfeverein eV Retrieved on August 3, 2020 .