Taxing times
For more than 40 years, there have been income tax advisory associations in Germany. There are now several thousand local centres which provide members with comprehensive advice on all matters concerning income tax. These associations are legally recognized self-help organizations providing reliable advice on taxation to employees, retirees, pensioners and the unsalaried. Tax advisory associations currently prepare something like 10 % of all income tax declarations every year, and they also give advice on the effects of child allowance, property and investment in pension funds on taxation. German tax law is complex and the resulting court decisions have led to a growing demand by taxpayers for reliable advice. Income tax advisory services contribute to legal security and consumer rights. The activities of income tax advisory associations are regulated by German law, and are overseen by the highest tax authorities. Associations are permitted to offer "limited assistance in tax matters", and must meet minimum requirements before they are awarded the status of a registered association.

Articles of Association
The Articles of Association stipulate the association’s activities, its governing bodies and the rights and responsibilities of its members.

The following is a condensed translation of our articles of association dated 11/20/1999:


§1 Name, Headquarters and Jurisdiction
The full name is „Lohnsteuerhilfeverein HILO Hilfe in Lohnsteuerfragen e.V.“. Headquarters are in Munich and its jurisdiction is the Federal Republic of Germany.

§2 Purpose of the Association
The association is a self-help group for employees which is limited to providing tax assistance for its members.

§3 Membership
Anyone on whose behalf the association may be active may be a member. The law stipulates who the association may help.

§4 Begin and Termination of Membership
Members must apply for membership on one of the Association‘s forms. Membership is terminated when the member resigns, is expelled, or by death.
Members may resign effective the end of the calendar year. The resignation must be sent at least three months in advance, in writing and referencing the membership number to the Management Board. The resignation must be received by the Board three months in advance. The Management Board may determine that members who are more than three months in arrears on their annual membership fee wish to resign. This does not affect the member‘s requirement to submit the late membership fee.

§5 Entry Fee and Annual Membership Fee
A one-time entry fee is due from each new member. The Management Board assesses the amounts of annual membership fees and notifies the members. No other payments are required of its members. Payment is due on January 31 or, in the first year of membership, the date when the member joined the association. The membership fee is due, even when the member does not take advantage of the association‘s tax assistance.

§6 Financial Year
is the calendar year.

§7 Management bodies
There are two: the members‘ meeting and the Management Board.


§8 Management Board

§9 Audit

§10 Members’ Meeting

§11 Minutes of the Members‘ Meeting

§12 Change of Headquarters, Liquidation, Final Clauses

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