Tax & Legal

Categories: All (3 found)

1. 11.05.2025

   Charitable promotion of democratic political system via onli ...

   In a recently published decision, the Supreme Tax Court held that the operation of an online platform for the publication of socio-political issues can only be recognized as a charitable non-profit promotion of the democratic state if the matters of concern are related to the exercise of state authority and are dealt with in a neutral und unbiased manner.

   Categories: Supreme Tax Court cases

   Keywords: charitable organization, non-profit asso ...
2. 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 cases

   Keywords: tax privilege, non-profit associations, ...
3. 05.09.2023

   EU Commission to facilitate the activities of cross-border a ...

   The European Commission adopted a proposal to facilitate cross-border activities of non-profit associations in the EU. It will improve the functioning of the Internal Market by removing legal and administrative barriers for non-profit associations that operate or wish to operate in more than one Member State, thus promoting the role non-profit associations play in generating economic and societal values in the EU and allow a level playing field between them.

   Categories: From Europe

   Keywords: non-business, non-profit associations