16. Januar 2023 No charitable status for Austrian foundation The recognition of a foreign foundation as a charitable foundation is based solely on German law. In its ruling, the Supreme Tax Court further states that the German legislator is not obliged under EU law to recognize a non-profit status established under foreign law. Kategorien: Supreme Tax Court casesSchlagwörter: charitable status, foreign foundation
30. April 2021 Recognition of charitable status of foreign foundations foll ... In a tax court ruling, the Lower Saxony Tax Court considered the requirements applicable to a foundation established under foreign law. Kategorien: Tax CourtSchlagwörter: charities, charitable status, tax privil ...