Membership Fees & Fee Scale (2025)
Transparent, socially graduated annual membership fees with no hidden costs at Vereinigte Lohnsteuerhilfe e.V.
At VLH, your annual membership fee is socially graduated based strictly on your total gross income of the tax year. In the table below, you will find the official 2025 contribution scale. Your exact tier classification will be determined during your personal consultation.
One-off Admission Fee: When first joining the association, a one-off admission fee of 10.00 Euros (incl. statutory VAT) is charged. Thereafter, only the regular annual membership fee applies.
Official Fee Schedule (Valid as of Jan 1, 2025)
| Fee Tier | Income Assessment Basis (Gross Income) | Annual Fee (incl. VAT) |
|---|---|---|
| Tier 1 | up to 10,000 € | 39.00 € |
| Tier 2 | 10,001 - 15,000 € | 79.00 € |
| Tier 3 | 15,001 - 20,000 € | 109.00 € |
| Tier 4 | 20,001 - 30,000 € | 130.00 € |
| Tier 5 | 30,001 - 40,000 € | 159.00 € |
| Tier 6 | 40,001 - 50,000 € | 185.00 € |
| Tier 7 | 50,001 - 60,000 € | 215.00 € |
| Tier 8 | 60,001 - 70,000 € | 229.00 € |
| Tier 9 | 70,001 - 80,000 € | 245.00 € |
| Tier 10 | 80,001 - 90,000 € | 285.00 € |
| Tier 11 | 90,001 - 100,000 € | 340.00 € |
| Tier 12 | over 100,000 € | 399.00 € |
Important Note: Fee Tier Adjustments for Rental Income & Real Estate
For employees and pensioners with regular salaries and pensions, the standard fee schedule above applies. According to Section C of the official VLH Contribution Scale, certain additional factors increase the membership fee (by a maximum of four tiers):
- Increase by one tier for ownership of land, buildings, or co-ownership shares in real estate.
- Increase by one tier for income from renting or leasing undeveloped land.
- Increase by three tiers for income from renting or leasing developed real estate or building units.
Notice on commercial income: Tax assistance associations operate under a statutory limited advisory mandate per § 4 No. 11 German Tax Advisory Act (StBerG). Self-employed individuals with commercial business income (Gewerbebetrieb) cannot be advised by law. Private photovoltaic systems on residential property up to 30 kWp are tax-exempt and fully fall within our advisory mandate.
Official English Downloads
Download the official 2025 regulatory documents of Vereinigte Lohnsteuerhilfe e.V. directly as PDF files:
Questions about your fee tier?
Contact our Frankfurt Westend office for a confidential initial consultation.
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