26.07.2021 British university college recognized as charitable foundati ... An ancient english university college may meet the requirements of a charitable foundation under German law and be exempt from corporate income tax because of its non-profit status. In its decision the Supreme Tax Court also found that the legal structure of the college is equivalent to that of a German foundation within the meaning of Sec. 80 (1) of the German Civil Code. Categories: Supreme Tax Court casesKeywords: british university college, charitable o ...
