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...
Archive for the category ‘Associations & Federations’
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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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