The amount of contributions payable depends on the type of tax advisory activity and the income from this activity, i.e., there are different contribution arrangements.
For current amounts of contributions, refer to the column “Contributions for fiscal 2025”
Contributions for fiscal 2025
|
Regular compulsory contribution |
= | 10/10 of the regular compulsory contribution |
|
Upon application: |
= |
18.6 % of the annual income from self-employed activity (operating income minus operating expenses = profit before tax). |
|
Upon application: |
= | 5/10 of the regular compulsory contribution (The application takes effect retroactively at the beginning of a calendar year when filed by 30 June of each calendar year, otherwise at the first day of the month following the date of the application). |
|
Upon application: |
= | 20/10 of the regular compulsory contribution |
|
Minimum contribution: |
= | 1/10 of the regular compulsory contribution |
For employed tax advisers
The current contribution is 18.6 % of the gross salary liable to social security contributions, however not more than 17,967.60 euros per year.
Independently of the amount of the salary, any member may make voluntary contributions without an employer’s share up to a maximum amount of currently 35,935.20 per annum, even if the mandatory contribution is less. For members who have reached the age of 50, there is a limit to the voluntary contribution which must be calculated on a case-by-case basis (Art. 34 of the Charter).
For tax advisers who do not exercise the profession
Tax advisers who do not exercise the profession will pay a contribution in the amount of 1/10 of the regular compulsory contribution (Art. 29 of the Charter).
Voluntary additional payments up to a maximum amount of currently 2,994.60 euros per month are permitted. In case of members who have reached the age of 50, Article 34 of the Charter applies.
Moving to the territory of another chamber of tax advisers or another professional association and transfer of contributions
When moving to the territory of another chamber of tax advisers or another professional association, membership is excluded as long as compulsory membership in the pension and/or provision plan of a professional association in Germany exists. Under certain circumstances, contributions can be transferred to the new pension/provision plan.
Individual transfer agreements between the pension and provision plans of tax advisers are in place or being prepared.
You are kindly requested to seek information from your competent pension fund.
Application for exemption from compulsory insurance by the Statutory Pension Fund (“Gesetzliche Rentenversicherung”), Art. 6, par. 1, 1st sentence, no. 1 of the Sixth Book of the Social Code (“SGB VI”).
As of 1 January 2023, applications for exemption from compulsory insurance by the Statutory Pension Fund must be filed online. Since this date, using the former hardcopy forms of Deutsche Rentenversicherung is not permitted any more.
When is it necessary to file an application for exemption?
When you are employed as a tax adviser you may seek exemption from compulsory insurance by the Statutory Pension Fund. Thus, the pension fund contributions from your employment can be paid to us. Please note that you must file an application for each employment contract and in case of any change of employment. The application for exemption must be submitted within three months from commencement of employment in order to be granted upon commencement of employment. If you file your application after this period has lapsed, the exemption will take effect from the date of the application.
How to file an application for exemption, and what data will I need as an applicant?
File your application conveniently online. Follow this link to the application portal.
State the following data in your application:
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Your personal data
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Your address
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The name of your pension plan
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The name of the professional association and the date of commencement of your membership
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The accurate designation of your activity
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The date of commencement of employment
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The name and address of your employer
If you know the company number of your employer, your membership number of Steuerberaterversorgung Niedersachsen and your social security number of the Statutory Pension Fund, you are kindly requested to mention these numbers in your application.
The more accurate the data in your application, the faster it can be processed by Deutsche Rentenversicherung.
What will happen after sending your application?
Your application will be electronically forwarded to us and will be further processed by us. We will submit your application to Deutsche Rentenversicherung electronically. You will be notified of the decision by regular mail as before.
SEPA Direct Debit Mandate
Follow this link to download the SEPA Direct Debit Mandate
