[{"data":1,"prerenderedAt":220},["ShallowReactive",2],{"page-data-erweiterte-beratungsbefugnis-2026-en":3},{"id":4,"title":5,"author":6,"body":7,"date":202,"description":203,"extension":204,"image":205,"locale":206,"meta":207,"name":208,"navigation":209,"path":210,"seo":211,"stem":212,"tags":213,"__hash__":219},"blog/blog/en/erweiterte-beratungsbefugnis-2026.md","Expanded advisory authority from September 2026: More tax service for members of income tax assistance associations","CUCO Team",{"type":8,"value":9,"toc":189},"minimark",[10,14,27,30,33,36,41,48,53,64,68,74,76,80,83,88,104,106,110,113,120,122,126,129,134,167,169,173,176],[11,12,5],"h1",{"id":13},"expanded-advisory-authority-from-september-2026-more-tax-service-for-members-of-income-tax-assistance-associations",[15,16,17,18,22,23,26],"p",{},"From ",[19,20,21],"strong",{},"1. In September 2026",", one of the most significant reforms in tax advisory law in recent years will come into force: The ",[19,24,25],{},"Ninth Act Amending the Tax Advisory Act (9. StBerGÄndG)"," will significantly expand the advisory authority of income tax assistance associations.",[15,28,29],{},"This change in the law opens up completely new opportunities for employees, pensioners, landlords and investors to receive professional tax support - without having to pay expensive fees for a tax advisor.",[15,31,32],{},"In this article you will find out what will specifically change from September 2026, who will benefit from the reform and how you can benefit from it as a member of the CUCO Lohnsteuerhilfeverein e.V.",[34,35],"hr",{},[37,38,40],"h2",{"id":39},"the-most-important-innovation-the-elimination-of-rigid-revenue-limits","The most important innovation: the elimination of rigid revenue limits",[15,42,43,44,47],{},"The central change concerns so-called ",[19,45,46],{},"surplus income"," (income from renting and leasing, capital assets or private sales transactions).",[49,50,52],"h3",{"id":51},"how-was-the-situation-so-far","How was the situation so far?",[15,54,55,56,59,60,63],{},"Previously, there was a strict limit in the tax advisory law (Section 4 No. 11 StBerG): income tax assistance associations were only allowed to advise members on income from rentals or capital assets if the total income from this did not exceed ",[19,57,58],{},"18,000 euros"," (for individual assessment) or ",[19,61,62],{},"36,000 euros"," (for joint assessment) per year. For example, anyone who rented an apartment and the amount exceeded these limits was not legally allowed to use the help of a wage tax assistance association.",[49,65,67],{"id":66},"what-applies-from-september-1st-2026","What applies from September 1st, 2026?",[15,69,70,73],{},[19,71,72],{},"These income limits are no longer applicable.","\nThis means: No matter how high your income is from renting real estate, from interest, dividends, share profits or private sales transactions (e.g. real estate sales after the speculation period has expired) - as long as it is surplus income, we as CUCO Lohnsteuerhilfeverein e.V. can provide you with comprehensive tax support and prepare your income tax return!",[34,75],{},[37,77,79],{"id":78},"what-remains-unchanged-clear-legal-boundaries","What remains unchanged? Clear legal boundaries",[15,81,82],{},"Even after the reform, the distinction from tax advisors will be retained. Advice from income tax assistance associations continues to focus on non-self-employed people and private individuals with excess income.",[15,84,85],{},[19,86,87],{},"Advice is still excluded for:",[89,90,91,98],"ul",{},[92,93,94,97],"li",{},[19,95,96],{},"Profit income",": Income from business, self-employment (freelancer) or agriculture and forestry.",[92,99,100,103],{},[19,101,102],{},"Sales subject to sales tax",": As soon as there are activities subject to sales tax, income tax assistance associations are not legally allowed to take action.",[34,105],{},[37,107,109],{"id":108},"further-organizational-relief-more-flexibility-on-site","Further organizational relief: More flexibility on site",[15,111,112],{},"The reform not only brings advantages in terms of the technical advisory authority, but also in terms of the organizational framework.",[15,114,115,116,119],{},"In the future, a qualified person will be allowed to manage ",[19,117,118],{},"up to three advisory centers"," (previously the maximum limit was a maximum of two advisory centers). This change enables income tax assistance associations like CUCO to make the advice network more flexible, to support more members and to offer appointments on site or digitally even faster.",[34,121],{},[37,123,125],{"id":124},"why-will-advice-from-cuco-be-more-worthwhile-than-ever-from-2026","Why will advice from CUCO be more worthwhile than ever from 2026?",[15,127,128],{},"By abolishing the revenue limits, the legislature is closing a long-standing gap. Many citizens with rental income or income from investments have previously had to resort to expensive tax advisors or laboriously fill out their tax returns themselves.",[15,130,131],{},[19,132,133],{},"With a membership in the CUCO Lohnsteuerhilfeverein e.V. you secure clear advantages:",[135,136,137,143,149,161],"ol",{},[92,138,139,142],{},[19,140,141],{},"Affordable contributions",": Instead of high hourly rates, you pay us a fair annual contribution that is staggered according to income - regardless of how complex your rental or capital income is.",[92,144,145,148],{},[19,146,147],{},"Automatic deadline extension",": As a member, you benefit from extended filing deadlines for your tax return.",[92,150,151,154,155,160],{},[19,152,153],{},"Personal & Digital",": Conveniently submit receipts digitally via the portal or get personal support at one of our ",[156,157,159],"a",{"href":158},"/en/beratungsstellen/liste","advice centers",".",[92,162,163,166],{},[19,164,165],{},"Check & Objection",": We will examine your tax assessment thoroughly and, if necessary, file an objection with the tax office.",[34,168],{},[37,170,172],{"id":171},"conclusion-prepare-now-and-secure-tax-advantages","Conclusion: Prepare now and secure tax advantages!",[15,174,175],{},"The expanded advisory authority from September 1, 2026 is a benefit for all taxpayers. If you rent out real estate, generate capital gains or plan a private sale, you can take advantage of CUCO's full service from fall 2026.",[15,177,178,179,183,184,188],{},"Would you like to find out whether we can support you today or from the deadline? Find out more about our ",[156,180,182],{"href":181},"/en/leistungen","services"," or submit a ",[156,185,187],{"href":186},"/en/mitgliedschaft-beantragen","membership application"," directly.",{"title":190,"searchDepth":191,"depth":191,"links":192},"",2,[193,198,199,200,201],{"id":39,"depth":191,"text":40,"children":194},[195,197],{"id":51,"depth":196,"text":52},3,{"id":66,"depth":196,"text":67},{"id":78,"depth":191,"text":79},{"id":108,"depth":191,"text":109},{"id":124,"depth":191,"text":125},{"id":171,"depth":191,"text":172},"2026-08-10T00:00:00.000Z","From 1. In September 2026, one of the most significant reforms in tax advisory law in recent years will come into force: The Ninth Act Amending the Tax Advisory Act (9. StBerGÄndG) will significantly expand the advisory authority of income tax assistance associations.","md","/images/personal_consulting.webp","en",{},"erweiterte-beratungsbefugnis-2026",true,"/blog/en/erweiterte-beratungsbefugnis-2026",{"title":5,"description":203},"blog/en/erweiterte-beratungsbefugnis-2026",[214,215,216,217,218],"Authority to advise","Change in law 2026","Payroll tax help","Tax tips","Rental","eFds1pC7cLa4xiy2dNA32TLAt26QZ9T7N0ymXtEucKs",1786509844139]