Trade Tax And VAT: Tax Exemptions for Educational Services in Germany
Educational services enjoy tax advantages under both German trade tax and value-added tax (VAT) law, provided certain requirements are met. In two recent...
Archive for the author ‘Dr. Isabella Löw’
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Volunteering And Social Security Contributions in Germany: Distinguishing Expense Allowances from Compensation
The distinction between volunteer work and employment subject to social security contributions is becoming increasingly important in the nonprofit sector in...
Limited Term Trust vs. Perpetual Foundation in Germany: Strict Requirements for Conversion
In summer 2025, the Cologne Administrative Court (4 K 514/24) dismissed a lawsuit filed by a charitable foundation that sought to be converted into a limited...
Retroactive Taxation or Loss of Charitable Status: Risks Due to Incorrect Sphere Allocation in Germany
Following the acquittal of the former CFO of the German Football Association (DFB) on February 4, 2026, by the Frankfurt am Main Regional Court, the question...
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