The public classification of an association as a “confirmed extremist organization” can have serious consequences. The Administrative Court of Berlin (VG...
The ministerial draft bill for the Annual Tax Act 2026, published by the German Federal Ministry of Finance (BMF) on May 19, 2026, proposes a targeted but...
The Administrative Court of Cologne (VG Köln) has strengthened the rights of grant recipients in a decision of significant practical importance....
In a recent decision, the Federal Administrative Court (BVerwG) established important guidelines for enforcing bans on associations in Germany. Of particular...
The Federal Fiscal Court (BFH) has issued important clarifications regarding the tax treatment of sustained-loss activities in municipal cross-subsidies in...
The German Federal Fiscal Court (BFH) has ruled that a managing director is no longer liable as the company’s statutory representative for tax...
The German federal government is planning to reform the German Associations Act (Vereinsgesetz). The focus is not on the general law governing associations...
Special membership rights granted to individual members receive particular protection under German association law. However, this does not mean that they...
Germany’s Federal Fiscal Court (BFH) has made it clear that imprecise articles of association can put an organization’s tax-exempt status at risk,...
The German government’s “Program for Economic Recovery and Employment,” presented on July 2, 2026, includes far-reaching changes to German employment...
