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...
Archive for the category ‘Associations & Federations’
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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...
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....
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...
Interim Board in German Associations: High Barriers for Urgent Cases
The appointment of an interim board constitutes a significant interference with the autonomy of an association in Germany and is permissible only under the...
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...
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...
Minority Protection in German Associations: Calling of General Meetings by the Courts
In a recent decision dated September 05, 2024 (case no. 27 W 73/24), the Hamm Higher Regional Court (OLG) rejected an association’s appeal against the...
Special Representatives in German Associations: Delegation of Duties and Liability
In order to cope with the number of tasks that arise, clubs or associations in Germany have the option of a special representative in accordance with Section...
Moving Nonprofit Organizations From Abroad to Germany
The Berlin Court of Appeal (Kammergericht, KG) has decided: The registration of an association from another EU state in Germany by way of a cross-border change...
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