Germany to expand access to income tax assistance associations

Starting September 1, 2026, Germany will implement new regulations regarding income tax assistance associations, known as Lohnsteuerhilfevereine. The reform aims to expand the services these associations can provide to employees and pensioners by removing previous income caps on additional earnings.

Previously, individuals could only use these services if their additional income—such as from rental properties or capital investments—did not exceed 18,000 euros annually for individuals or 36,000 euros for married couples. Under the new rules, these limits will be abolished, allowing approximately 35,500 additional taxpayers to access professional tax assistance. The Federal Ministry of Finance estimates that this change could reduce total annual citizen costs for tax consultancy by roughly 10 million euros.