Membership
All inclusive: assessment review, appeal and year-round advice.
Ready to become a member?
Become a member of CUCO now – digital, simple and secure
Requirements
Who can be advised?
We advise members with non-self-employed income:
- Employees (full/part-time)
- Civil servants
- Retirees and pensioners
- Trainees and students
Exclusions & Limitations
No advice for:
- Commercial/self-employed income
- Value added tax
- Renting only within permissible limits
Contributions
Fair annual contributions - transparent and without hidden costs
§ 1 Contribution Regulations
The annual membership fee of CUCO Lohnsteuerhilfeverein e.V. (CUCO) is socially graded taking economic capacity into account and is based on the gross annual income of the member.
Note: The membership fee also grants members tax legal protection before the tax courts. Details can be requested at your consulting center or found in the articles of association.
55.00 €
35.00 €
75.00 €
55.00 €
100.00 €
80.00 €
115.00 €
95.00 €
130.00 €
110.00 €
145.00 €
125.00 €
155.00 €
135.00 €
180.00 €
160.00 €
210.00 €
190.00 €
230.00 €
210.00 €
250.00 €
230.00 €
270.00 €
250.00 €
290.00 €
270.00 €
320.00 €
300.00 €
350.00 €
330.00 €
380.00 €
360.00 €
| CC | Annual income (gross) | Online + Face-to-Face | Online Only |
|---|---|---|---|
| 1 | up to 10,000 euros | 55.00 € | 35.00 € |
| 2 | up to 15,000 euros | 75.00 € | 55.00 € |
| 3 | up to 20,000 euros | 100.00 € | 80.00 € |
| 4 | up to 25,000 euros | 115.00 € | 95.00 € |
| 5 | up to 30,000 euros | 130.00 € | 110.00 € |
| 6 | up to 35,000 euros | 145.00 € | 125.00 € |
| 7 | up to 40,000 euros | 155.00 € | 135.00 € |
| 8 | up to 50,000 euros | 180.00 € | 160.00 € |
| 9 | up to 60,000 euros | 210.00 € | 190.00 € |
| 10 | up to 70,000 euros | 230.00 € | 210.00 € |
| 11 | up to 80,000 euros | 250.00 € | 230.00 € |
| 12 | up to 90,000 euros | 270.00 € | 250.00 € |
| 13 | up to 100,000 euros | 290.00 € | 270.00 € |
| 14 | up to 125,000 euros | 320.00 € | 300.00 € |
| 15 | up to 150,000 euros | 350.00 € | 330.00 € |
| 16 | over 150,000 euros | 380.00 € | 360.00 € |
§ 2 Admission Fee
The admission fee for new members including VAT is a one-off 15.00 euros. The admission fee does not apply to members of CUCO cooperation partners as well as when changing membership from passive membership to active membership.
§ 3 Membership fee for passive members
The membership fee for passive members is 10.00 euros annually. In return, passive members regularly receive tax information and participate in the benefits program of the CUCO Lohnsteuerhilfeverein e.V. Passive membership does not include tax advice.
§ 4 Obligation to pay fees
The obligation to pay the membership fee applies to every member of the CUCO Lohnsteuerhilfeverein e.V., regardless of whether the offered tax advice is utilized or not. Newly admitted members also pay an admission fee. In certain cases and for specific groups of members, e.g., members of a cooperation partner of the CUCO Lohnsteuerhilfeverein e.V. and their spouses/registered life partners, the admission fee may be waived. Spouses/life partners who have the option of joint assessment pay a joint fee and only one admission fee.
§ 5 Fee amount
The amount of the fee depends on the member's gross income, including pensions, flat-taxed wages from mini-jobs, wage replacement benefits, and foreign income (so-called fee assessment basis). For spouses or registered life partners, the gross income of both partners is considered and added together to form the assessment basis.
The fee amount also applies to a retroactive association entry and is also authoritative for these retroactive years. When joining the association as a new member, the gross income of the year preceding the year of entry is considered. For existing members, the gross income known to the association at the time of the fee request applies. In the case of retroactive membership, the gross income of the year preceding the year of execution of the association entry is decisive. For all other years, the gross income of the respective fee year applies.
If a member was granted a reduced membership fee upon joining as part of a special promotion, this reduced membership fee only applies to the year of entry. In the calendar year following the year of entry, the member must pay the regular fee according to the fee schedule again.
If the member has not provided the association with the necessary information for fee classification, the member must pay the maximum fee.
§ 6 Adjustment of contribution classes
For income from renting and leasing, the fee increases by two contribution classes.
The annual membership fee can change after the final gross income for the membership year has been determined through reclassification of the contribution class or by changing the type of service (presence and online consultation / online consultation).
§ 7 Due date of fees
The membership fee is due immediately in the year of entry and in subsequent years on January 1st of the calendar year. Services can only be used if all due fees have been paid.
§ 8 Reimbursement of costs
The CUCO Lohnsteuerhilfeverein e.V. covers the costs for the initial request for payment of the membership fee. Additional fees and expenses incurred as part of the fee collection are to be borne by the members. If the association incurs charges because members fail to notify or do not notify in a timely manner about changes of address or – when participating in the direct debit procedure (SEPA) or other bank debit procedures – changes to bank or account details, these must be reimbursed by the member.
§ 9 SEPA direct debit procedure
When selecting the SEPA basic direct debit procedure, members must issue an appropriate mandate and ensure sufficient funds in the account on the due date. The necessary mandate must be issued for this purpose. The advance notice period is shortened to one day.
§ 10 Entry into force
This fee schedule comes into effect on April 8, 2026.
What is included?
- Preparation of income tax return
- Electronic transmission to tax office
- Assessment review
- Appeal (if necessary)
- Year-round advice
Note: No additional costs for assessment review or appeal – all inclusive!
Frequently Asked Questions
How much does a tax assistance association cost per year?
The costs are income-dependent. The contributions are usually between 50 euros (for low earners) and 350 euros (for top earners) per year.
Can I cancel immediately?
Yes, the membership can be canceled at the end of the year. The cancellation must be received by the association no later than September 30. Details: Articles of Association § 7 and FAQ page.
Do I have to go to the association or can it be done online?
Many modern tax assistance associations now offer complete digital advice. You can upload documents and talk to your advisor by phone or video chat.