Advice authority of the income tax relief associations |Tax |Breeze

The tax authorities have expressed the authorization to advise the income tax assistance associations.

The authority of the income tax assistance associations for limited assistance in tax matters is regulated in § 4 No. 11 StBerG.

Advice powers of the income tax assistance associations

But what are income tax assistance associations?These are self -help institutions of employees.Therefore, these are only authorized to provide limited business in tax matters to their members (Section 13 (1) Stberg).You must be recognized by the supervisory authority in whose district you are based (§ 13 paragraph 2 and § 15 StBerG).

Statement by the financial administration

Wage tax assistance associations may only work as part of their powers.The financial administration has taken a detailed position on which assistance is permitted.The following points are discussed in the enactment:

The financial administration illustrates the principles using numerous examples.

The same v.15.11.2021