02.12.2024 No tax privileges for fundamentalist and extremist corporati ... In two recent decisions published on 28 November 2024, the Supreme Tax Court commented on the tax privileged non-profit status (public-benefit purpose) of extremist corporations and the presumption of conformity resulting from a Federation’s or a Land’s report on the protection of the constitution according to Sections 51 (3) sentence 2 of the German Fiscal Code. Categories: Supreme Tax Court casesKeywords: tax privilege, non-profit associations, ...
