25 Percent Quota for German Company Daycare Centers: Overview of The New BMF Guidelines
The German tax authorities have clarified the administrative guidelines for assessing the charitable status of childcare facilities. For operators of company...
Archive for the category ‘German Nonprofit Law’
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VAT on Membership Fees in Germany: BFH Reviews Practice of Associations
The publication of the Federal Fiscal Court ruling of November 13, 2025 (V R 4/23) has had an explosive impact on the ongoing discussions. The debate over the...
Stricter Criteria for False Self-employment: What German NPOs Need to Know Now
Once again, the German Federal Social Court (BSG) addressed the distinction between dependent and self-employed work, thereby reinforcing the now very clear...
Tax Deductions for Donations to Nonprofit Organizations in The EU And Third Countries Under German Tax Law
Donations to nonprofit organizations outside Germany remain a focal point of donation law. The German Federal Fiscal Court (BFH) has now ruled in the case of a...
Live Online Courses Are Not Always Considered Distance Learning in Germany
Digital educational offers remain a legally sensitive area for nonprofits in Germany. After the Federal Court of Justice (BGH) broadly interpreted the scope of...
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...
Nonprofit Articles of Association in Germany: Legal Requirements for Purpose And Restriction of Assets
The recent rulings of the German Federal Fiscal Court (BFH) of November 20, 2025, set clear guidelines for associations, foundations, nonprofit 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...
Dissolving a German Association Correctly: Calling Creditors Despite Lack of Assets
Even if an association in Germany no longer has any assets, the call to creditors remains mandatory. This is confirmed by a recent ruling by the Higher...
VAT Exemption for Cost-sharing Organizations Extended by ECJ
The latest ECJ rulings of January 22, 2026 bring considerable relief for nonprofit organizations. The Court significantly extends the VAT exemption for...
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