Information on Chamber membership and obligation to pay fees

The IHK has the task of representing the overall interests of all its business members. It is the IHK´s target to create better basic conditions for commerce and industry. IHK Düsseldorf is a corporation under public law and a service organisation of companies for companies. As a self-administrative body of commerce IHK Düsseldorf fulfils essentially three functions:

IHK membership is regulated by the law of the preliminary regulation of the law of the Chamber of Commerce and Industry (German abbreviation: IHKG).

Membership begins for natural persons and partnerships with the start of a business activity. In the case of joint-stock companies and cooperatives membership already begins with the registration in the Commercial or Cooperative Register.

According to § 3 Section 2 of IHKG IHK membership also includes the basic obligation to pay a membership fee. This fee is levied independently of the actual use of IHK services by the respective member. According to § 3 Section 1 of the Contribution Rules the obligation to pay fees begins with the start of the financial year.

The assessment of contributions applies to all businesses with a branch or subsidiary in the district of IHK Düsseldorf which carry out an activity subjected to trade tax. The decisive factor is the assessment of trade tax by the competent financial authority.

The fees are levied as basic contributions and share in the costs according to § 3 Section 3 of the “Bundeskammergesetz” (Federal law for Chambers of Commerce and Industry). The amount of the basic fees and the collection rate for the share in the costs are approved by the plenary meeting every year und listed in the budget statutes.

The basic fee is to be paid annually. It cannot be split and also becomes due in full if the business has not existed during the whole year.

The share in the costs is calculated on the basis of positive trade earnings or profits from a business (assessment basis). In the case of natural persons and partnerships the assessment basis is to be cut once by a  legal allowance in the amount of 15,340 Euro.

If several businesses are run in the IHK district the trade earnings for the share in the costs are added up according to § 2 Section 1 of the Contribution Rules and only one basic contribution is levied.

IHK membership and the obligation to pay fees ends with the termination of the tax trade obligation.