Deadlines for The Use of Funds: What Nonprofit Organizations in Germany Need to Know
The German Federal Fiscal Court (BFH) has issued important clarifications regarding legal protection against deadlines imposed by the tax authorities under...
Archive for the category ‘German Nonprofit Law’
-
Reserve Purposes in the Articles of Association for Nonprofits in Germany
Many nonprofit organizations include several charitable purposes in their articles of association, even though they do not pursue all of them at the same time....
Pay Transparency for Associations, Foundations And Charitable LLCs in Germany
Deadline: June 7, 2026 | What German NPOs need to do now The principle of “equal pay for equal work or work of equal value” is not new. It was...
Limits of Selflessness for German Foundations: Strict Standards for Actual Management
A perfect set of statutes is not enough. For the German tax authorities, the only thing that matters is the organization’s actual day-to-day operations....
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...
Equal Treatment Principle Also Applies to Church-Affiliated Welfare Organizations in Germany
The European Court of Justice (ECJ) has clarified (judgment of April 29, 2026, C-258/24) that church-affiliated welfare organizations must also comply with...
New Self-Employment: Implications for Associations, Foundations, And Charitable GmbHs in Germany
False self-employment has long ceased to be a niche issue for nonprofit organizations. Many associations, foundations, and charitable GmbHs in Germany work...
Services to The Charitable Sphere Are Not Taxable Within The Scope of A Tax Group in Germany
BMF adopts position of ECJ and BFH With the new BMF circular dated April 1, 2026, the German tax authorities are consistently implementing the case law of the...
Declaratory Preliminary Injunctions in German Sports Law: Exception Rather Than Rule
The purpose of a preliminary injunction is to ensure swift and effective legal protection. However, it is not intended to anticipate the final resolution of...
VAT in Inclusive Workplaces in Germany: Reduced Tax Rate for Market-Oriented Services
Two companies apply different tax rates for laundry services In the present case, a commercial laundry company GmbH filed a competitor lawsuit against a...
-
Categories
- Assets, Foundations, Succession (33)
- Employment Law (50)
- German Banking & Finance Law (69)
- German Business Law (91)
- Commercial Criminal Law (6)
- Competition Law (2)
- Compliance (16)
- Corporate & Commercial Law (36)
- Intellectual Property (8)
- IT Law (2)
- Privacy Law (24)
- German Nonprofit Law (33)
- German Tax Law (73)
- Corporate Tax Accounting (5)
- Criminal Tax Law (6)
- Customs Law (26)
- International Tax Planning (18)
- Tax Law – Miscellaneous (7)
- Taxation of Crypto Assets (9)
- Value Added Tax (7)
- U.S. Law (2)
-
Our Authors
Awards
