Latest Posts in the WINHELLER Blog:

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  April 13, 2026

  Permanent Establishment Reloaded: What The German Federal Ministry of Finance Plans for 2026

  Holistic approach instead of case-by-case analysis: What the new BMF draft changes regarding permanent establishments A home office in Munich, a holding...
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  April 1, 2026

  25 Percent Quota for German Company Daycare Centers: Overview of The New BMF Guidelines

  The German tax authorities have clarified the administrative guidelines for assessing the charitable status of childcare facilities. For operators of company...
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  April 1, 2026

  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...
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  April 1, 2026

  Stricter Criteria for False Self-employment: What German NPOs Need to Know Now

  Once again, the German Federal Social Court (BSG) addressed the distinction between dependent and self-employed work, thereby reinforcing the now very clear...
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  April 1, 2026

  Tax Deductions for Donations to Nonprofit Organizations in The EU And Third Countries Under German Tax Law

  Donations to nonprofit organizations outside Germany remain a focal point of donation law. The German Federal Fiscal Court (BFH) has now ruled in the case of a...
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  April 1, 2026

  Live Online Courses Are Not Always Considered Distance Learning in Germany

  Digital educational offers remain a legally sensitive area for nonprofits in Germany. After the Federal Court of Justice (BGH) broadly interpreted the scope of...
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  April 1, 2026

  Limited Term Trust vs. Perpetual Foundation in Germany: Strict Requirements for Conversion

  In summer 2025, the Cologne Administrative Court (4 K 514/24) dismissed a lawsuit filed by a charitable foundation that sought to be converted into a limited...
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  April 1, 2026

  Nonprofit Articles of Association in Germany: Legal Requirements for Purpose And Restriction of Assets

  The recent rulings of the German Federal Fiscal Court (BFH) of November 20, 2025, set clear guidelines for associations, foundations, nonprofit limited...
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  March 16, 2026

  Real Estate in Dubai: Rescission and Revocation of Purchase Agreements in Times of Crisis

  The geopolitical situation in the Middle East is escalating. In particular, the recent attack by Iran on the United Arab Emirates (UAE), and specifically on...
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  March 4, 2026

  Retroactive Taxation or Loss of Charitable Status: Risks Due to Incorrect Sphere Allocation in Germany

  Following the acquittal of the former CFO of the German Football Association (DFB) on February 4, 2026, by the Frankfurt am Main Regional Court, the question...