Contribution regulations

valid from January 1st, 2024

A) Admission fee

The admission fee is a one-time fee of EUR 12.00 including 19% VAT. For married couples filing jointly there is no admission fee for the admission of the spouse.

B) Annual contribution

The members' annual contributions are staggered according to the table below, with the assessment basis being composed of:

a)   Gross wages/wages, pension payments, tax-free income (e.g. income from training activities, tax-free income from the federal or state treasury), tax-free payments paid by the employer, allowances for expenses and travel expenses, tax-free income subject to progression (e.g. unemployment or sickness benefit, foreign income), child benefit payments

b)  the annual total amount of income from other income (e.g. pensions, maintenance payments and permanent charges), from renting and leasing, from private sales transactions, from capital assets

For married couples or registered civil partnerships who are taxed together, the income from the tax year in question listed under a) to b) is added together and only one membership fee is charged, provided that both spouses or civil partners are members. When establishing a retroactive membership, the income of the year preceding this year is decisive for the year in which the membership is completed. For the other years, the income of the respective contribution year.

For existing members, the income known to the association at the time the contribution is requested is decisive. Members are obliged to provide the information necessary to determine the contribution. If you join the club retroactively, the year for which membership is first established is considered the year of membership.

Contribution class Assessment basis
Membership fee
in EURO without VAT
Membership fee
in EURO incl.
19% VAT
1 up to 8000.00 42.02 50.00
2 8,001 to 15,000 63.87 76.00
3 16,001 to 25,000 83.19 99.00
4 25,001 to 35,000 108.40 129.00
5 35,001 to 50,000 138.66 165.00
6 50,001 to 75,000 176.47 210.00
7 75,001 to 100,000 222.69 265.00
8 100,001 to 125,000 273.11 325.00
8 from 125,001 315.13 375.00


C) Contribution collection

The admission fee and the annual contributions are collected by the association via SEPA direct debit in accordance with Section 7 II of the statutes.

Members' annual membership fees must be paid for the duration of the membership, which cannot be canceled. In the dunning process, the contribution claim is based on the last contribution class levied for which the association was active in the taxation process.
The annual costs incurred for the request to pay the membership fee, in particular the fees and expenses incurred by the association as part of the fee collection, must be reimbursed by the members. This applies in particular if the association has to bear burdens because the members do not communicate changes to addresses or, when participating in the direct debit system (SEPA) or other bank debit procedures, changes to the bank or account details or do not do so in a timely manner.

The board

Employees and consultants have no authority to commit the association. Consultants are only authorized to submit tax declarations within the scope of their advisory authority.


Headquarters: Bank details: Association register: Board spokesman:
Offenbacher Landstr. 378
60599 Frankfurt am Main
Frankfurter Sparkasse
IBAN: DE97 5005 0201 0200 0043 44
Frankfurt am Main
VR 12634
Zbigniew Kolakowski