Membership fee

Our membership fees are graduated in a socially compatible manner – between € 40.00 and a maximum of € 370.00 in a calendar year.

The amount of the monthly membership fee is assessed according to the total amount of your gross annual income including wage-replacement benefits in the broader sense, etc., from all types of income, before deduction of any allowances and before consideration of a loss from rental and leasing.

With married couples or civil partners both partners are admitted as members and their gross annual income is added together.

The precise amount of the membership fee is determined annually by our local advice centres after gaining knowledge of the income that is liable to a fee.

You can download the fee table from 2019 (still up to date) here:
PDF download fee table 2019
 

Retrospective accession to the association

In the event of a retrospective accession that membership fee will be charged for the period of time in the past, which would have been charged with an already existing membership.

By the way:

The membership fee also entitles you to representation in disputed tax matters before the finance courts by the income tax assistance association and thus also enables you to have free tax law protection. You can find out details from your consultant. If, however, the membership lapses e.g. by a proper termination, all representation by the association will automatically cease to apply. Thus, also in still outstanding proceedings!

Please note:

Should you not have paid your membership fee once in time, you will automatically fall into our dunning procedure. In the dunning procedure the fee claim is oriented to the amount of the last charged fee group. Important: The membership fee is also to be paid if the services of the association are not used - similar as to the situation with other association memberships.

The advice activity may only begin when the accession has been declared in writing and the admission fee as well as the annual fee have been paid.