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Membership fees & costs in our branch office association

Our membership fees are adjusted according to your income. Below you will find the contribution table and further information about the costs and the calculation of the membership fee.

Membership fee schedule (valid from 01.01.2021)

A) Admission fee

The admission fee is a one-time fee incl. 19% VAT. EUR 12.00. In the case of married couples or registered partnerships, no admission fee is charged for the admission of the spouse or partner.

B) Annual fee

The annual membership fees are adjusted according to the following table, whereby the assessment basis is composed of all tax-exempt and taxable income of the relevant taxable year.

These are in particular:

  • Gross wage/wages, pension payments, tax-exempt income (e.g. income from training activities, tax-exempt income from federal or state funds), tax-exempt allowances paid by the employer, lump-sum expense and travel allowances, tax-exempt income subject to progression (e.g. unemployment or sickness benefits, foreign income), child benefit payments
  • the total annual amount of income from other income (e.g. pensions, maintenance payments and permanent burdens), from renting and leasing, from private sales transactions, from capital assets.

In the case of jointly assessed spouses or registered civil partnerships, all income for the relevant tax year is added together and only one membership fee is charged, provided that both spouses or civil partners are members.

Membership fee schedule
Contribution class Tax bases Memberschip fee without VAT Memberschip fee with 19% VAT
1 to EUR 8000 EUR 45,38 EUR 54,00
2 from EUR 8001 to EUR 16.000 EUR 68,07 EUR 81,00
3 from EUR 16.001 to EUR 25.000 EUR 85,71 EUR 102,00
4 from EUR 25.001 to EUR 37.000 EUR 110,08 EUR 131,00
5 from EUR 37.001 to EUR 50.000 EUR 145,38 EUR 173,00
6 from EUR 50.001 to EUR 75.000 EUR 184,03 EUR 219,00
7 from EUR 75.001 to EUR 100.000 EUR 236,97 EUR 282,00
8 from EUR 100.001 to EUR 125.000 EUR 299,16 EUR 356,00
9 from EUR 125.001 to EUR 150.000 EUR 365,55 EUR 435,00
10 from EUR 150.001 to EUR 175.000 EUR 436,97 EUR 520,00
11 from EUR 175.001 to EUR 200.000 EUR 525,21 EUR 625,00
12 from EUR 200.001 EUR 628,57 EUR 748,00

C) Collection of contributions

The admission fee and the annual dues shall be collected by the Association by direct debit in accordance with § 7 II of the Articles of Association.

If tax returns for several years are to be prepared for a newly admitted member, the income from these years shall be added together in accordance with item B of these membership dues regulations and an annual dues shall be formed.

The annual dues of the members are to be paid for the duration of the non-terminated membership. In a collections procedure, the dues claim shall be based on the most recently levied dues class in which the Association was active in the taxation procedure.

The Board of Directors