Our association statutes
§ 1 Association name and registered seat
- The association uses the name LOHNSTEUERHILFEVEREIN FULDATAL e.V.
- It has its registered seat in 34233 Fuldatal and is entered in the association register at Kassel County Court under the register of associations no.: 2068. The registered seat of the association and the management are located in the district of the Superior Finance Directorate Frankfurt am Main.
§ 2 Purpose of the association, the proper provision of assistance in tax matters within the framework of the authorisation according to Section 4 No. 11 StBerG [Tax Advisory Act]
- The association is a self-help institution of employees. It is not oriented to a commercial business sector and is neutral with regard to its ideology.
- Its task is exclusively the assistance in tax matters for its members within the framework of the authorisation according to Section 4 Subclause 11 Tax Advisory Act (StBerG) in the respective applicable version.
It does not charge any special fee for the assistance in tax matters within the framework of the authorisation according to Section 4 No. 11 StBerG.
The assistance in tax matters within the framework of the authorisation according to Section 4 No. 11 StBerG is to be provided properly, conscientiously, confidentially and by complying with the regulations concerning advertising (Section 8 StBerG).
The performance of another commercial activity in conjunction with the assistance in tax matters is not permitted within the framework of the authorisation according to Section 4 No. 11 StBerG.
- The association must maintain at least one advice centre in the superior financial district, in which it has its registered seat.
The maintenance of advice centres in external superior financial districts is permitted.
The assistance in tax matters within the framework of the authorisation according to Section 4 No. 11 StBerG may only be provided by persons, who belong to an advice centre.
The association may only appoint those persons as a head of advice centres, who performed practical work for at least three years in the field of the taxes managed by federal or state authorities in a scope of at least 16 weekly hours or who fulfil the necessary pre-requisites according to the Tax Advisory Act.
These pre-requisites shall not apply if either a tax consultant, an authorised tax agent, a tax consultancy company or a lawyer, an auditor, a certified accountant, an auditing company or an accounting company is appointed as head of the advice centre.
- The association has to report the following events to the Superior Finance Directorate [OFD] Frankfurt/Main which is responsible for it owing to its registered seat and the registered seat of the advice centre:
- the opening or closure of the advice centre;
- the appointment or recall of the head of the advice centre;
- the appointment of the persons, whose services the association uses with the assistance in tax matters within the framework of the authorisation according to Section 4 No. 11 StBerG. The association further has to provide proof to the Superior Finance Directorate Frankfurt/Main in addition to the notification about the appointment of the head of the advice centre that the pre-requisites of § 2 Par. 3 Sentence 4 or Sentence 5 of these statutes have been fulfilled.
- All persons, whose services the association uses with the assistance in tax matters within the framework of the authorisation according to Section 4 No. 11 StBerG, are required to satisfy the obligations described in the above sentences.
The reference files concerning the assistance in tax matters within the framework of the authorisation according to Section 4 No. 11 StBerG are to be stored for the duration of 10 years after the completion of the activity of the association in the tax matter of the member.
However, this obligation will lapse before termination of this period of time if the association has requested the member to take receipt of the reference file and the member has not satisfied this request within six months after it received the request.
§ 3 Membership
- Each natural person can become a member of the association. With the admission each member declares that he is willing to assist in the purpose of the association declared by law and according to the statutes.
The membership can also be established for a previous period of time with retrospective effect.
a) Membership, statute-of-limitations:
The membership in the association entitles the member to be advised by the association according to the statutes of the association if the due membership fee has been paid.
The member is obliged to hand over all documents and provide all information which are necessary for the consultation to the association.
There is no claim for distribution of the association assets.
- The accession is to be declared in writing towards the Management Board; it will decide about the admission.
- The membership will end:
- By the voluntary exit. This is to be reported to the Management Board in writing by the 30 September of the current calendar year and will have an effect as of the end of the calendar year. Terminations of the membership towards the head of the advice center are invalid.
- By exclusion. The exclusion can be carried out if a member is in arrears with the fee payment for longer than three months or if the member grossly breached the statutes or the resolutions of the association bodies. The Management Board will decide about the exclusion in writing by stating reasons after the prior hearing of the member. The member is entitled to file an objection against the exclusion decision of the Management Board in writing to the Management Board within one month after receipt. The next meeting of members will then decide about the objection.
- With the death of the member.
- By deletion from the list of members. A member can be deleted from the list of members by a resolution of the Management Board if he is in arrears with the payment of the membership fees despite two written reminders. The deletion may only be decided if at least 2 months have passed after the sending of the 2nd reminder and the deletion has been threatened in this reminder.
- All claims - irrespective of the fee obligation – from the membership relationship will lapse with the termination of the membership.
- Claims for damages of the members against the association because of damages owing to negligent breaches of duty or negligent false advice shall become statute-barred in 3 years. The deadline will begin with the announcement of the tax assessment with a payment burden to the member.
- With the accession to the association the members agree to the collection, processing, storage and use of their personal data for the fulfilment of the purpose of the association. Insofar as an e-mail address is made available to the income tax assistance association the member accordingly declares that he agrees that selected information will merely be sent to him by e-mail within the framework of the purpose of the association.
§ 4 Membership fee
- The admission fee is € 15.--. It is charge one time with the accession to the association. Reviews will be decided by the Management Board. It can reduce or remit the admission fee in individual cases.
- An annual membership fee will be charged, the amount of which will be determined by the Management Board and which will be announced to the members in a suitable manner. No separate fee will be charged in addition to the membership fee. Costs for finance court proceedings according to the German Court Fees Act (GKG) as well as costs incurred in connection with such proceedings by using services of third parties (such as e.g. tax consultants, lawyers, etc.), are to be borne by the member conducting the legal remedy proceedings himself. The same shall apply to fees, which are charged due to obtaining binding information according to Section 89 Par. 3-5 AO [German Fiscal Code]. Upon application of the member costs can be taken over by the association after a decision of the Management Board.
- The membership fee is respectively to be paid for one calendar year and will respectively be due and payable on 31 January, in the first year of membership upon admission.
- The fee obligation will exist irrespective of the use of the direct assistance services of the association.
§ 5 Bodies of the association
The bodies of the association are:
- The meeting of members
- The Management Board
§ 6 The meeting of members
- The meeting of members is convened if required by the interests of the association, at least however once a year within three months after announcement of the essential contents of the audit findings of the business auditor to the members.
- The meeting of members will be convened by the Management Board. The invitation will be carried out in writing to all members by adhering to a deadline of 14 days.
- The convening of an extraordinary meeting of members is the responsibility of the Management Board if this is required in the interest of the association or if this is requested by 20 % of the members in writing by stating the purpose and reasons.
a) All members are entitled to vote, who have paid their fee for the current year. Each member has one vote, which is non-transferrable and is to be cast personally.
- The tasks of the meeting of members are:
- Election of the Management Board
- Acceptance of the report of the Management Board,
- Passing of resolutions concerning motions, which have been submitted to it by the Management Board or by the members.
- Discussion regarding the results of the business audit as well as discharge of the Management Board owing to its management during the audited fiscal year
- Changes to the statutes.
- Dissolution of the association.
- The resolutions of the meeting of members are passed by a majority of the members present. A resolution shall also be valid without a meeting of members if all members have declared their approval of the resolution in writing. The majority of three quarters of the appeared members is necessary for a resolution, through which the statutes are changed or through which the association is to be dissolved. The association has to report each change to the statutes to the responsible supervisory authority within one month after the passing of the resolution. A publicly certified copy of the respective deed is to be enclosed with the report of a change.
- Minutes are to be prepared regarding each meeting of members, which are to be signed by the chairman of the meeting and by the minutes-taker.
§ 7 Management Board
- The Management Board consists of two persons.
- The appointment is carried out by a resolution of the meeting of members for the duration of 8 years. The Management Board will remain in office until the new election. The de-selection of Management Board members is only possible for an important reason and by a resolution of the meeting of members. The re-election is permitted.
- The Management Board will represent the association in court and out-of-court. Each Management Board member is entitled to sole representation.
- The Management Board shall manage the business of the association, manage the association's assets and convene the meeting of members. The management of the association can be assigned to one or several Management Board members or another person who is to be determined hereby within the framework of a Managing Director's contract.
- Insofar as the Management Board consists of two persons, a unanimous decision is necessary. The Management Board is exempted from the restrictions of Section 181 BGB [German Civil Code]. Contracts between the Management Board and the Management Board members as well as their family members require the consent or approval of the meeting of members. The Management Board is also entitled to payment of a reasonable remuneration for its activity in addition to its entitlement to reimbursement of all costs, which are incurred while performing its tasks according to the statutes. The amount of the remuneration for its activity shall be decided by the meeting of members.
§ 8 Dissolution of the association
- The dissolution of the association is carried out by a resolution of the meeting of members. A majority of three quarters of the appeared members is necessary for this purpose.
- The Management Board shall decide about the use of the association's assets.
Status February 2014