The term "Lohnsteuerhilfeverein" (income tax assistance association) is a legally protected term that may only be used by organizations that have been recognized as an income tax assistance association by the competent higher tax authority after an elaborate examination procedure.

An Lohnsteuerhilfeverein is a self-help organization for employees to provide assistance in tax matters (Lohnsteuerhilfe) within the scope of the legal authority to provide advice to the association's own members. Details on the right to provide advice can be found in the section "Our services".

Since an income tax assistance association does not work according to the principle of profit maximization, but only according to the principle of cost recovery, each member pays only a lump-sum membership fee, which is socially graduated according to his income (gross wage). This covers all services.

Counseling services for employees are provided in local counseling centers. Each counseling center has a responsible counseling center manager, who must be personally appointed for this purpose by the competent higher tax authority. Strict personal and professional requirements apply to the appointment of the head of the advisory office.