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Regulation on the implementation of the provisions relating to wage-tax authorities

Original Language Title: Verordnung zur Durchführung der Vorschriften über die Lohnsteuerhilfevereine

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Regulation on the implementation of the provisions relating to wage tax services (DVLStHV)

Unofficial table of contents

DVLStHV

Date of completion: 15.07.1975

Full quote:

" Regulation on the implementation of the provisions relating to wage tax rates of 15 July 1975 (BGBl. I p. 1906), which was last amended by Article 14 of the Law of 22 June 2011 (BGBl. I p. 1126).

Status: Last amended by Art. 14 G v. 22.6.2011 I 1126

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 19.7.1975 + + +) 

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Input formula

On the basis of § 31 of the Tax Consultation Act of 16 August 1961 (Bundesgesetzbl. 1301) in the version of the Third Law amending the Tax Consultation Act of 24 June 1975 (Bundesgesetzbl. I p. 1509) shall be assigned with the consent of the Federal Council:

Part one
Recognition as a wage tax society

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§ 1 Application

The application for recognition as a wage tax association is to be submitted in writing to the competent supervisory authority, in whose district the association has its seat and its management. Unofficial table of contents

§ 2 Nachweise

In addition to the officially certified copy of the Articles of Association (Section 15 (2) of the Law), the application for recognition as a wage tax association must be accompanied by a publicly certified copy of the articles of association.
1.
proof of the acquisition of legal capacity,
2.
a list of the names and addresses of the members of the Executive Board;
3.
proof of the existence of an insurance against the liability risks arising from the provision of assistance in tax matters within the scope of the power conferred by Section 4 (11) of the Tax Consultation Act,
4.
a list of the advisory bodies, the opening of which is intended to be opened in the district of the supervisory authority responsible for the recognition (§ 1), as well as the notifications required pursuant to sections 4a and 4b, together with declarations and evidence,
5.
a copy of the rules on the collection of contributions not included in the Articles of Association.
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§ 3 Recognition certificate

The certificate of recognition (§ 17 of the law) contains
1.
the designation of the recognised authority,
2.
the place and date of recognition;
3.
the name and seat of the association,
4.
the recognition as a wage tax society,
5.
Seal of service and
6.
Signature.
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Section 4 Rejection of recognition

A written decision is to be issued on the rejection of the application for recognition as a wage tax association.

Part two
Counseling bodies, advisory bodies

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Section 4a Opening of an advisory office

The communication on the opening of an advisory body (Section 23 (4) (1) of the Law) must contain the following information:
1.
the address of the advisory body;
2.
whether, and where appropriate, the spatial, staffing and organisational interconnections with other economic enterprises.
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§ 4b Order of an Advice Head

(1) The notification of the appointment of the head of an advisory body (Section 23 (4) (2) of the Law) must include the address of the advisory body taken over as well as the following information on the head of the advisory service:
1.
Name, address and occupation,
2.
whether and, where applicable, which wage tax relief association has previously provided assistance in tax matters within the scope of the power under Section 4 (11) of the Tax Consultation Act (tax advisory act),
3.
whether and, if necessary, which other advisory body of a wage-tax assistance association will continue to manage.
(2) The notification referred to in paragraph 1 shall be accompanied by the following:
1.
Certificates of professional activity to date, in particular with information on the nature and scope of the activity, as proof that the conditions set out in the first sentence of section 23 (3) of the Act are fulfilled,
2.
a statement by the Head of the Advisory Committee,
a)
that it is in an orderly economic situation,
b)
whether he has been tried and punishable by criminal law within the last twelve months and whether criminal proceedings or criminal proceedings are pending against him; the same applies to professional judicial proceedings and to fine-fine procedures for fines according to the Tax Code and the Tax Consultation Act,
c)
that he has applied to the reporting authority for a certificate to be issued to the competent authority for submission.

Part Three
List of wage tax authorities

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§ 5 Registration

To be entered in the list of wage-tax-education-vereine
1.
Wage tax authorities which have their head office and management in the district of the supervisory authority, namely:
a)
the name, the seat and the address of the management of the association;
b)
the day of recognition as a wage tax association and the supervisory authority, which issued the recognition,
c)
the names and addresses of the members of the Executive Board,
d)
all advisory bodies of the association
and any changes to points (a), (c) and (d);
2.
in the district of the supervisory authority, and that
a)
the name, the seat and the address of the management of the association;
b)
the address of the advisory body;
c)
the name and address of the head of the advisory body;
d)
(dropped)
and any changes to points (a) to (c).
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Section 5a Rejection of registration

If the registration of a counseling body or an advisory centre is rejected in the list of wage-tax authorities, § 4 shall apply mutatily. Unofficial table of contents

§ 6 Delete

In the list of payroll tax cases, delete
1.
Wage tax services,
a)
if the recognition is obtained as a wage tax institution or has been withdrawn or revoked in an indisputable way,
b)
if the seat and the management are transferred from the district of the supervisory authority;
2.
Advice centres, if the advice centre is closed.
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Section 7 Reporting Obligations

The representatives of the association shall have the information required for the registration or deletion in accordance with Article 5 (1) (a) and (c), (2), (6) (1) (b) and (2), within two weeks, of the leading supervisory authority. after the occurrence of the event, which makes it necessary to register or delete it. Notifications pursuant to Section 23 (4) of the Act shall also be deemed to be communications within the meaning of this provision. Unofficial table of contents

Section 8 Notification of registration and deletion

(1) The authority responsible for the register shall inform the association of entries which are necessary for the action of an advisory body (Section 23 (6) of the Law). If the association has its registered office and its management in the district of another supervisory authority, then these communications must also be sent. (2) If the association is deleted in the directory, this is all supervisory authorities in whose directories The advisory bodies of the association shall be notified, as well as to the competent register court.

Fourth part
Liability insurance

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§ 9 Insurance obligation

(1) Wage tax authorities are obliged to insure themselves against the liability risks arising from their activities (Section 4 (11) of the Law) for property damage and to maintain the insurance during the period of their recognition. The insurance cover must also cover such property damage for which the policyholder has to comply in accordance with § 278 or § 831 of the Civil Code. (2) The insurance must be taken into account in the case of a domestic business. Insurance undertakings shall be taken into the general insurance conditions submitted in accordance with the Insurance Supervision Act. Unofficial table of contents

§ 10 Minimum insurance sum

(1) The minimum insurance sum must be EUR 50 000 for the individual insurance case. (2) Self-participation of up to EUR 300 is permitted. The self-participation is to be excluded in the event that a third party has received the recognition as a wage tax association in the event of damage caused by a third party. (3) A maximum annual output for all damage caused in the insurance year shall be excluded. , it shall be at least EUR 200 000. Unofficial table of contents

§ 11 Other contents of the insurance contract

(1) The insurance contract must provide that insurance cover exists for each individual breach of duty committed during the validity of the insurance contract, which entails legal liability claims of private law. (2) In the insurance contract, the insurer shall be required to give the competent supervisory authority the beginning and termination or termination of the insurance contract, as well as any change in the insurance contract, which shall be the prescribed Insurance coverage shall be notified without delay. The supervisory authority (§ 27 of the law) grants third parties for the assertion of claims for damages upon request information on the name and address of the professional indemnity insurance of the payroll fee association as well as the insurance number, to the extent that: (3) The insurance contract may provide that the sum insured shall be the maximum amount of the insurer in each individual case of claim. , with the proviso that only one One-off performance of the insured sum is eligible
1.
in relation to a number of persons subject to indemnity, to which the insurance cover extends,
2.
in respect of a single damage resulting from a number of infringements,
3.
in relation to all the consequences of a breach. In so doing, multiple actions, based on the same or similar sources of error, shall be deemed to be a uniform infringement if the matters concerned are in a legal or economic context. In this case, the insurer's performance may be limited to five times the minimum insurance sum.
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§ 12 Exclusions

The liability shall be excluded from the insurance for
1.
Claims for compensation due to inviolable breach of duty and
2.
Compensation claims arising from damage caused by faulty cash management, by violations of the payment act or by misappropriation by the staff of the policyholder.
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Section 13 Proof of the insurance cover before recognition

The payroll tax office, which applies for recognition, must prove to the recognizing supervisory authority (§ 27 of the law) the conclusion of professional indemnity insurance corresponding to this regulation by a confirmation of the insurer or a corresponding provisional statement of cover, in which the insurer undertakes to immediately inform the competent supervisory authority of the revocation of the plea. Upon presentation of a provisional statement of cover, the conclusion of the professional indemnity insurance shall be immediately concluded after the recognition of the competent supervisory authority by a confirmation of the insurer or a certified copy of the Proof of insurance certificate. Unofficial table of contents

§ 14 Display of changes

(1) The termination or termination of the insurance contract, any change in the insurance contract which affects the insurance cover prescribed by this Regulation, the change of the insurer and the revocation of a provisional insurance contract The competent supervisory authority shall be entitled to provide immediate information to the supervisory authority in accordance with § 25 (2) of the law. (2) The competent supervisory authority shall be entitled to provide information on the start and on the provisions of paragraph 1. shall seek to obtain from the insurer any changes to the insurance contract. Unofficial table of contents

Final formula

The Federal Minister for Finance