Managing Director Liability in German gGmbH Ends With Termination of Executive Position
The German Federal Fiscal Court (BFH) has ruled that a managing director is no longer liable as the company’s statutory representative for tax...
Archive for the category ‘German Nonprofit Law’
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Reform of German Associations Act: New Requirements for Foreigners’ Associations
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 in German Associations: Amendments to Articles of Association
Special membership rights granted to individual members receive particular protection under German association law. However, this does not mean that they...
Tighter Requirements for Nonprofit Articles of Association in Germany
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,...
Medical Certificates Required From the First Day of Illness: What Germany’s Proposed Rules Mean for NPOs
The German government’s “Program for Economic Recovery and Employment,” presented on July 2, 2026, includes far-reaching changes to German employment...
Planned Expansion of Fixed-Term Employment Without Objective Cause: Planning Certainty for Nonprofits in Germany
The German federal government’s “Program for Economic Growth and Employment,” presented on July 2, 2026, introduces significant proposed...
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...
Professional Sports: When Are Signing Fees Immediately Tax Deductible in Germany?
Signing fees are a common feature of contract negotiations in professional soccer. Players often receive these payments in exchange for signing a new...
No Obligation to Admit Members Despite Monopoly Position in German Associations
Associations and federations in Germany are generally free to decide on the admission of new members. The Higher Regional Court (OLG) of...
Cosmetic Surgery Now Potentially Exempt from VAT in Germany?
Aesthetic procedures, commonly referred to as cosmetic surgery, may be exempt from value-added tax (VAT) under strict conditions. In a letter dated May 21,...
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