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

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

Read the untranslated law here: http://www.gesetze-im-internet.de/lsthvdv/BJNR019060975.html

Regulation on the implementation of the rules on the payroll tax help clubs (DVLStHV) DVLStHV Ausfertigung date: 15.07.1975 full quotation: "regulation on the implementation of the provisions on the payroll tax help clubs by 15 July 1975 (BGBl. I S. 1906), most recently by article 14 of the law of June 22, 2011 (BGBl. I p. 1126) is changed" stand: last amended by article 14 G v. 22.6.2011 I 1126 for details on the stand number you see in the menu see remarks footnote (+++ text detection from) : 19.7.1975 +++) input formula on the basis of § 31 of the tax law of 16 August 1961 (Bundesgesetzbl. I p. 1301) in the version of the third law to amend the Tax Act of 24 June 1975 (Bundesgesetzbl. I p. 1509) is prescribed with the consent of the Bundesrat: first part application who is applying for recognition as income tax relief organization to the competent supervisory authority writing recognition as income tax relief organization section 1, in whose district the Club his seat and his management team has.

Evidence of the application for recognition as income tax relief organization are § 2 to attach 1. in addition to the publicly certified copy of the articles of Association (§ 15 para 2 of the law) the proof of purchase of legal capacity, 2. a list of the names and the addresses of the members of the Board, 3. the proof of the existence of insurance against the risks of liability according to § 4 arising from the assistance in tax matters in exercising the powers no. 11 of the accounting Act , 4. a directory of helplines, is intended to open in the District of for the recognition of the authorities (§ 1) as well as according to the sections 4a and 4B required notice in addition to explanations and evidence, 5. a copy of the regulations on the collection of contributions not contained in the articles of Association.

Article 3 recognition certificate contains the certificate of recognition (article 17 of the Act) 1 the name of the receiving authority, 2. place and date of recognition, 3 names and seat of the Association, 4. recognition as income tax relief organization, 5. official seal and 6 signature.

§ 4 refusal of recognition about a rejection of the application for recognition as a payroll tax relief organization is a written opinion to grant.
Second part helplines, counseling Manager § 4a opening a counseling centers communication about opening a counseling centers (§ 23 ABS. 4 Nr. 1 of the Act) must contain the following information: 1 address of the advice centres, 2. whether and, where appropriate, what spatial, personal and organizational linkages with other economic enterprises.

§ 4 b order a counselling guide (1) the communication on the appointment of Director of an outpatient clinic (§ 23 ABS. 4 Nr. 2 of the Act) must contain the address of the acquired body of advice, as well as the following information about the helpline Manager: 1 name, address and occupation, 2. whether and, where appropriate, on which income tax relief organization he has previously done according to § 4 assistance in tax matters in exercising the powers no. 11 of the accounting Act , 3. whether and, where appropriate, other advice where of an income tax help Association he still leads.
(2) the notice referred to in paragraph 1 shall be accompanied by: 1. certificates of previous professional activity, in particular with information on the nature and scope of the activity, as evidence that meets the conditions of § 23 para 3 sentence 1 of the Act are, 2. a declaration of the helpline Manager, a) that it is in the economic conditions, b) if he is thus been convicted within the last twelve months and whether against him judicial criminal proceedings, or an investigation is pending. the same applies for professional judicial procedures, as well as for fine procedures according to the tax code and tax consultancy Act, c) that he was seeking the issuance of a certificate of good of conduct for submission to the competent authority the registration authority.
Third part directory of payroll tax help clubs § 5 are registration in the list of payroll tax help clubs to enter 1 payroll tax help clubs that its registered office and its management have in the District of the authority, namely a) the name, seat and address of management of the Association, b) the day of the recognition as income tax relief organization and the supervisory authority which has issued the recognition, c) the names and addresses of the members of the Executive Board , d) all advice centres of the Association as well as all changes to the letters a, c, and d; 2nd in the District of the authority existing counselling services, namely a) the name, seat and address of management of the Association, b) the address of the advisory body, c) the name and address of the head of the outpatient clinic, d) (lapsed) as well as all changes to the letters a to c.

§ 5a refusal of registration is registration an advice centre or a counselling service manager in the directory of the payroll tax help clubs rejected applies Article 4 according to.

Deletion In the directory of the payroll tax help clubs are 6 to delete 1 payroll tax help clubs, a) If recognition as income tax relief organization is extinguished or uncontestable withdrawn or revoked, b) if the seat and the management of the District of the authority;
2. counselling services, if the consultation is closed.

Article 7 reporting requirements that have authorized representatives of the Association the authority leading the directory for the registration or deletion after § 5 No. 1 letters a and c, no. 2, § 6 No. 1 (b) and no. 2 information required two weeks after occurrence of the event that requires a registration or cancellation, notify. According to § 23 paragraph 4 of the Act are considered releases at the same time messages within the meaning of this provision.

Article 8 notification of registration and cancellation (1) the authority leading the directory has the Club entries, which are prerequisite for the action an advice centre (§ 23 para 6 of the law), to communicate. The Association has its headquarters and its management in the District of any other supervisory authority, so are also these messages to send.
(2) is deleted the Association in the directory, this is all supervisory authorities in their directories, advisory bodies of the Association are registered, as well as the competent court to be communicated.
Fourth part § 9 liability compulsory insurance (1) payroll tax help clubs are obliged, against from their activities (§ 4 number 11 of the law) resulting liability risks for damage to property to insure and maintain insurance during the period of their recognition. Insurance coverage must extend to such financial losses for the policyholder is responsible after § 278 or article 831 of the civil code.
(2) the insurance must be taken at an insurance undertaking authorised in the country to conduct business to the insurance policies submitted under the insurance supervision Act.

For an individual insured event EUR 50 000 is § 10 minimum insurance sum (1) which have minimum insurance sum.
(2) a deductible of up to 300 euro is allowed. The excess is to exclude for the case that the recognition as income tax relief organization is extinguished on claim of damage caused by a third party.
(3) a year top performance for all the insurance year agreed damage, she must be at least 200 000 euro.

§ 11 other contents of the insurance contract (1) which must contract stipulate that insurance coverage for each, is committed breach of duty during the validity of the insurance contract which could have legal liability of private content resulted.
(2) in the contract of insurance is to commit the insurer, the competent supervisory authority immediately inform the start and the completion or termination of the insurance contract and any change of the insurance contract, affecting the prescribed insurance coverage. The supervisory authority (section 27 of the Act) granted to third parties the assertion of claims for damages at the request of information about the name and the address of the professional liability insurance of the wage tax aid association and the insurance number as far as the wage tax relief organization has no overriding legitimate interest in not to supply of the information.
(3) the insurance contract may provide that the sum insured represents the maximum amount of performance obligations of the insurers in each damage case, with the proviso that only a unique performance of the insurance sum in question comes 1 to several compensation subject people, on which the insurance cover extends, 2. with regard to one of several offences, uniform damage, 3. regarding any consequences of a violation. Where multiple, based on identical or similar source of error or omission shall a uniform violation if the matters are in legal or economic context. In this case, the performance of the insurer on the fivefold of the minimum sum insured can be limited.

§ 12 exclusions of the insurance can be excluded for 1 knowingly damages due to breach of duty and 2 the liability.
Compensation for damage, caused by faulty cash management through breaches in the Act of payment or embezzlement by staff of the policyholder.

Article 13 proof of insurance before the recognition which must wage tax relief organization applying for recognition, demonstrate a professional liability corresponding to this regulation through confirmation of the insurer insurance the recognised authority (section 27 of the Act) or submit an appropriate provisional cover, in which the insurer undertakes forthwith revoke the cover letter the competent supervisory authority. On presentation of a provisional certificate of coverage the conclusion is for the recognition of the competent supervisory authority immediately to prove professional liability insurance through a confirmation of the insurer or a certified copy of the insurance policy.

§ 14 the completion or termination of the insurance contract, any change to the insurance contract, affecting the insurance coverage provided for in this regulation, the exchange of the insurer and the revocation of a provisional certificate of coverage are displaying changes (1) authorities of the insured notified to in accordance with § 25 paragraph 2 of the Act.
(2) the supervisory authority has the right to obtain information about the beginning and the changes of the insurance contract with the insurer, listed in paragraph 1.

Concluding formula of the Federal Minister of finance