Associations can be recognised as tax-exempt ("non-profit") corporations if their statutes and actual management meet the requirements of §§ 51 to 68 of the German Fiscal Code.
In addition, associations must fulfil various tax obligations to the tax office.
In the past, however, it has been repeatedly shown that associations have experienced avoidable tax problems with sometimes extremely unpleasant consequences.
Violations of the tax regulations lead to the fact that the non-profit status of an association can be revoked by the tax office.
The association then not only loses the tax benefits of corporation tax, trade tax or turnover tax, but it is also cut off from sources of subsidies - not to mention a reduction in its donation volume.
TEAM supports its non-profit associations in all questions regarding this difficult matter!
What is under lock and key is safe. What is used intelligently brings profit.