Vereinssatzung, Entwurf mit dem Finanzamt abstimmen

• § 60 Abgabenordnung (AO) – Anforderungen an die Satzung

Many associations want to be non-profit for tax purposes in order to be able to use the associated advantages. Your draft statutes should therefore be coordinated with the tax office.

You are not obliged to do this, but it is recommended. In this way, it can be checked whether your draft statutes comply with the requirements of the tax law on non-profit organisations.

Draft statutes

Note: It is recommended to have the draft statutes checked by the tax office before the founding meeting. This will allow you to make changes to the draft if necessary.

A draft statute must be available.

none

• the founding members of an association submit an informal request to the tax office
• the tax office then provides information or advice. This can be done in written or oral form

none

non applicable