Income tax aid association

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A wage tax aid association is a self-help institution run by employees for employees to provide assistance in wage tax matters and in special income tax assessment cases ( Section 13 StBerG). They were created in 1964 at the instigation of the trade unions . The aim of the legislature is that employees can receive tax advice at reasonable costs regardless of the level of income.

Services

The services of the wage tax aid associations are the tax advice of the member, namely the preparation of the income tax return or an application for a wage tax reduction including the dispatch to the responsible tax office , the calculation of the reimbursement or additional payment amount , review of the tax assessments , the filing of objections and the suit before the tax court . With the membership fee all services are covered. The membership fees are often socially staggered.

In contrast to tax agents , tax consultants and tax consultancy companies , income tax assistance associations are only allowed to provide limited help in tax matters according to § 4 No. 11 StBerG. They advise their members on:

  • Income tax return
  • Child benefit (advice and application)
  • Homeownership allowance with child allowance (advice and application)
  • Retirement benefit (calculation and application)
  • Investment allowance (advice and application according to §§ 3 and 4 of the InvZulG 1999)
  • Income tax reduction (application)
  • Exemption order (for income from capital assets )
  • Tax refund amount (calculation)
  • correct tax class (advice on choice)
  • Tax assessments (check for mathematical and factual correctness)
  • Appeal review (up to the point of action before the tax court in the event of an obviously incorrect tax assessment).

When filing income tax returns, they only work for:

As part of this activity, advice may also be given with regard to the following types of income:

The revenue from these three types of income may, however, present at the 18,000 euro in the single persons and 36,000 euro joint assessment does not exceed that of spouses.

Advice centers

The income tax aid associations are recognized and monitored by the competent supervisory authority. It checks the personal and professional suitability of the counseling center manager. The requirements for the qualification of the counseling center manager are in § 23 Abs. 3 StBerG.

The income tax aid associations should pay attention to the professional training of their advisory center managers. Numerous income tax aid associations subject their advisory center managers to an annual examination as well as to special training and examination carried out by an external auditing association.

External representation is regulated in the respective statutes of the income tax aid associations. As a rule, there are two employment models in income tax aid associations. There are associations in which there are only independent counseling center managers. In addition, there are (few) associations in which the counseling center managers are permanently employed by the association.

Legal framework

When exercising their assistance, income tax aid associations are bound by the statutory provisions of the Tax Advisory Act. They have to exercise their help appropriately, conscientiously and discreetly and continue to take out professional liability insurance for possible financial losses to protect the association members by law.

The recognition and activities of wage tax aid associations are regulated in the following regulations:

The representation of the interests of the income tax aid associations and the income tax issues of the employees is carried out by the Bundesverband Lohnsteuerhilfevereine eV (BVL). BVL was created on January 1, 2017 through the merger of the previous umbrella organizations, the Federal Association of Income Tax Assistance Associations and the New Association of Income Tax Assistance Associations .

See also

literature

  • Axel Schmucker, Uwe Rauhöft. The law of the income tax aid associations. Springer-Verlag 2013, ISBN 3-658-01624-8 .
  • Eike Alexander Senger: The reform of the financial administration in the Federal Republic of Germany. Springer-Verlag 2009, ISBN 3-5311-6765-0 .

Web links

Individual evidence

  1. ↑ § 4 StBerG - single standard. Retrieved March 21, 2020 .
  2. ↑ BVL: BDL and NVL become BVL: After the merger of the umbrella organizations, wage tax aid associations are going into the future stronger. In: press releases. Retrieved November 11, 2017 .