Who qualifies to use our branch office association?

The following groups of people can make use of income tax assistance within the framework of membership:

  • Employees
  • Civil servants
  • Pensioners/retirees
  • Trainees/students

The law provides for the following regulation:

According to § 4 No. 11 StBerG, our association may only advise persons who

  • a) earn income from employment, other income from recurring payments (Section 22 No. 1 of the Income Tax Act), income from maintenance payments (Section 22 No. 1a of the Income Tax Act) or income from benefits under Section 22 No. 5 of the Income Tax Act,
  • b) do not generate income from agriculture, forestry, trade or self-employment or carry out sales subject to VAT, unless the income on which the income is based is fully tax-exempt pursuant to Section 3 No. 12, 26, 26a or 26b of the German Income Tax Act, and
  • c) have income/earnings from other types of income (essentially: renting and leasing; capital assets), which in total do not exceed the amount of EUR 18,000, in case of joint assessment of EUR 36,000, per calendar year and are to be declared in the assessment procedure or are declared on the basis of an application of the taxpayer. The income shall be replaced by the profit within the meaning of Section 20 (4) of the Income Tax Act in cases of Section 20 (2) of the Income Tax Act and by the profit within the meaning of Section 23 (3) sentence 1 of the Income Tax Act in cases of Section 23 (1) of the Income Tax Act; losses shall not be taken into account.

The authorisation extends only to assistance with income tax and its supplementary taxes. To the extent permissible, it shall also entitle the person to provide assistance with regard to the owner-occupied home allowance and the investment allowance pursuant to Sections 3 and 4 of the InvZulG 1999, with regard to which childcare costs within the meaning of Section 10 (1) No. 5 (Section 9 (5), Section 9c paras. 2 and 3 applies up to and including VZ 2011) of the Income Tax Act, as well as in the case of employer tasks related to household-related employment within the meaning of Section 35a of the Income Tax Act, as well as for assistance in matters of family benefit equalisation within the meaning of the Income Tax Act and other allowances and bonuses to which the provisions of the Tax Code apply. Members who have become unemployed may continue to receive advice.

In the case of jointly assessed spouses or registered civil partnerships, both spouses or civil partners must become members of our association in order for us to be allowed to provide tax advice. Therefore, in this case, both spouses or partners must meet the above requirements.