Regulation On The Implementation Of The Rules On The Payroll Tax Help Clubs

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

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Ordinance on the implementation of the regulations on wage tax rules (DVLStHV)

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DVLStHV

Date of delivery: 15.07.1975

Full quote:

" Regulation on implementation the provisions relating to wage tax rules 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) "

:Last modified by Art. 14 G v. 22.6.2011 I 1126

See Notes

Footnote

(+ + + Text Evidence: 19.7.1975 + + +)

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Input Formula

Based on § 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) is assigned with the consent of the Federal Council:

First part
Recognition as a wage tax association

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§ 1 Application

The application for recognition as a wage tax association is to be submitted in writing to the relevant supervisory authority, in whose district the association its head office and its management. Non-official table of contents

§ 2 proof of compliance

The application for recognition as a payroll association is not only the officially certified copy of the statutes (§ 15 para. 2 of the law) to be attached
1.
the proof of the acquisition of the Legal capacity,
2.
a list of the names and addresses of the members of the Management Board,
3.
the proof of the existence of an insurance against the resulting from the assistance in tax matters within the scope of the power pursuant to § 4 No. 11 of the Tax Consultation Act Liability risks,
4.
a list of the advisory bodies, the opening of which is intended in the district of the supervisory authority responsible for the recognition (§ 1), and the communications required in accordance with § § 4a and 4b, together with declarations and evidence,
5.
a copy of the rules on the survey not included in the articles of association of contributions.
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§ 3 Qualification certificate

The certificate of recognition (§ 17 of the law) contains
1.
the name of the recognition authority,
2.
Location and Date of Recognition,
3.
Association name and seat,
4.
the recognition as a payroll club,
5.
service seal and
6.
Signature.
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§ 4 Rejection of recognition

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

Second part
Consulting posts, Advisory Centre Manager

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§ 4a Opening of a Consultative Body

The communication on the opening of an advisory body (§ 23 para. 4 No. 1 of the (law) must contain the following information:
1.
Adress of the advice centre,
2.
whether and where appropriate which spatial, human and organizational interconnections exist with other economic enterprises.
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§ 4b Order of an Advisory Group Leader

(1) The Notice on the appointment of the Head of an Advisory Service (§ 23 (4) (2) of the Law) must include the address of the advisory office which has been accepted as well as the following information on the head of the advisory body:
1.
Name, address and profession,
2.
whether and where applicable the wage tax association it used to be Assistance in tax matters within the scope of the power conferred by Section 4 (11) of the Tax Consultation Act,
3.
whether and where applicable, which other advisory body of a (
)
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 type and scope of the activity, as proof that the conditions of § 23 (3) sentence 1 of the law,
2.
a statement by the counseling head,
a)
that it is in ordered economic conditions,
b)
whether it is within the last 12 It has been sentenced to a court of criminal proceedings and whether proceedings are pending against him or her; the same applies to professional judicial proceedings and to fine-fine procedures in accordance with the rules of taxation and the rules of law Tax Consultation Act,
c)
that he has applied to the reporting authority for the issuing of a certificate to be submitted to the competent authority
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Third Part
Wage Tax Authority Directory

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§ 5 Entry

To be entered in the directory of wage tax fee insurance companies
1.
payment-controlling agencies that have their headquarters and management in the district of the supervisory authority, and that is
a)
the name, seat, and address of the association's executive management,
b)
the day of recognition as a payroll association and the supervisory authority that has pronounced recognition,
c)
the names and addresses of the members of the board,
d)
all the consulting points of the Association
and any changes to letters a, c and d;
2.
in the district of the supervisory authority, namely
a)
the name, seat, and address of the association's executive management,
b)
the address of the consulting office,
c)
the name and address of the head of the Advice,
d)
(omitted)
and any changes to letters a to c.
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§ 5a Rejection of the registration

The registration of a counseling office or an advisory centre is placed in the directory of payment-tax-fee- , § 4 shall apply accordingly. Non-official table of contents

§ 6 Deletion

In the directory of payroll control cases, delete
1.
paymentsfeathering;
a)
if the recognition as a payroll club has been erratic or unquestionably withdrawn or revoked is,
b)
if the seat and management are transferred from the district of the supervisory authority;
2.
Counseling when the advice center is closed.
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§ 7 Reporting requirements

The representatives of the association have the supervisory authority responsible for the registration or erasure according to § 5 nos. 1 (a) and (c), (2), 6 (1) (b) and (2). be communicated within two weeks after the date of 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. Non-official table of contents

§ 8 Notification of entry and deletion

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

Fourth Part
Liability Insurance

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§ 9 Insurance obligation

(1) Wage control income insurance Pledged to insure against the liability risks arising from its activities (Section 4 (11) of the Act) for property damage and to maintain the insurance during the period of its 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) In the case of an insurance undertaking authorised to operate in the territory of the country, insurance must be taken into account in the general insurance conditions submitted in accordance with the provisions of the Insurance Supervision Act. Non-official table of contents

§ 10 Minimum insurance total

(1) The minimum amount of insurance must be 50 000 euros for the individual insurance case. .(2) Self-participation of up to EUR 300 is permitted. The self-participation is to be ruled out in the event that, in the event of a claim of damage by a third party, the recognition as a wage tax association has been granted.(3) Where maximum annual output is agreed for all damage caused in the insurance year, it shall be at least EUR 200 000. Non-official table of contents

§ 11 Other contents of the insurance contract

(1) The insurance contract must provide that insurance cover for any individual breach of duty committed during the validity of the insurance contract, which could result in the legal liability of private-law content.(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 cover 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: the wage tax office does not have an overriding protective interest in the non-disclosure of the information.(3) The insurance contract may provide that the sum insured represents the maximum amount of the service provided to the insurer in each individual claim, with the proviso that only a one-off benefit of the insurance sum is in question
1.
against a number of persons subject to indemnity, to which the Insurance coverage,
2.
for a single loss from multiple violations,
3.
with respect to all the consequences of a violation. 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 can be limited to five times the minimum insurance sum.
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§ 12 Exclusions

The liability can be excluded from the liability for
1.
Replacement claims Because of a knowingly breach of duty and
2.
Replacement claims for damages caused by defective cash management, by breaches of payment act or by embezzlement by the staff of the policyholder.
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§ 13 Proof of the insurance statement before the Recognition

The wage tax association which applies for recognition must be confirmed by the recognised supervisory authority (§ 27 of the law) by confirming the professional indemnity insurance corresponding to the provisions of this Regulation. If the insurer is obliged to immediately inform the competent supervisory authority of the revocation of the cover, the insurer shall submit a proof of proof or a corresponding provisional statement of cover. Upon presentation of a provisional guarantee, 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. Non-official table of contents

§ 14 Display of changes

(1) The termination or termination of the insurance contract, any change in the insurance contract, Insurance contracts which affect the insurance cover prescribed in accordance with this Regulation, the change of insurer and the revocation of a provisional plea are the competent authority in accordance with Section 25 (2) of the Law. Supervisory authority shall be notified immediately by the insurer.2. The competent supervisory authority shall be entitled to obtain information on the beginning and on the changes in the insurance contract referred to in paragraph 1 from the insurer. Non-Official Table of Contents

Final Formula

The Federal Minister for Finance