Taxation Of Non-Profit Organisations And Foundations

A multitude of rules and special regulations governing the taxation of foundations and associations exist that should be known to the representatives of the foundations and associations.

Regarding the Law of Taxation of Associations and Foundations, we offer you the following services:

  • Possible plans in connection with foundations affiliated with a company
  • Consulting on donations for charitable causes (determination of the maximum deduction rate and consequences for the income tax burden)
  • Peculiarities for the corporate income tax and the sales tax of associations and foundations
  • Preparation of audit trails for the application of funds for charitable associations and foundations according to § 63 of the General Fiscal Law (§ 63 Abgabenordnung/AO)
  • Preferential treatment not liable to taxation
  • Non-taxable activities and the building of reserves
  • Commercial activities
  • Determination of income and terms of taxation
  • Sales tax
  • Wage tax (e.g. establishing the border to self-employment)
  • Other taxes (e.g. real estate tax, succession tax, property tax, et. al.)
  • Supervision by audits of the tax authorities
  • Duties of publicity, registration and the filing of tax returns