Gemeinnütziger Verein Anerkennung

§§ 51 – 68 of the German Fiscal Code (AO)
https://www.gesetze-im-internet.de/ao_1977/BJNR006130976.html#BJNR006130976BJNG001002123

Application Decree to the Tax Code
https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Weitere_steuerthemen/Abbarenregulation/AO-Applicationserlass/2024-12-10-aenderung-aeao-jstg2024.pdf?__blob=publicationFile&v=3

In order to benefit from tax incentives, you can have your association recognized as a non-profit organization.

If you run an association that pursues non-profit, charitable or church purposes, you can benefit from significant tax breaks. These generally include extensive tax exemptions for corporation tax and trade tax as well as reductions in sales tax. Non-profit associations can accept donations and issue donation receipts, which donors can claim as a special expense deduction for tax purposes.

• Articles of Association (The valid, legally required model articles of association can be found in the links.)
• Minutes of the Founding Meeting
• income surplus statements
• cash and activity reports
• minutes of the general meetings

• Your association pursues exclusively non-profit, charitable or church purposes.
• The association’s statutes comply with the legal requirements for non-profit status.
• The actual management demonstrably acts only in the spirit of the charitable purpose.
• With its statutes and actual management, the association meets the requirements of non-profit tax status.

• Be sure to coordinate the draft statutes with the responsible authority in advance. This way you can make changes if necessary. A legal or tax advisor can provide valuable support in this regard.
• The responsible body examines in a two-part procedure whether the conditions for granting non-profit status are met.
• You submit the application and the required documents.
• The responsible authority will examine your application and documents. If necessary, it will request further documents or information from you.
• The responsible body checks whether the statutes comply with the legal requirements and adequately describe the purposes of the association and how these are to be implemented.
• You will receive a notification.

The processing time depends on the individual case.

As a rule, you will be asked every three years to provide evidence that your association has pursued its statutory objectives.

Use the association's funds exclusively for charitable purposes. This is checked regularly. If the requirements of charitable status are violated, the status can be revoked. This can result in tax disadvantages.

You must immediately inform the responsible authority of any changes to the articles of association or management.
Associations can be recognized as non-profit organizations even if they are not registered in the register of associations.
The certificate of non-profit status also confirms your association's entitlement to receive tax-deductible donations and to issue donation receipts.

appeal

• Tax relief, for example on corporate tax, trade tax and sales tax for non-profit associations
• Donations can be collected and deducted from the donor’s taxes.
• Part-time income as a trainer or supervisor up to 3,000 euros (trainer allowance) per year is tax-free.
• tax-free remuneration of up to 840 euros (voluntary allowance) per year for other voluntary activities.

Hamburg North Tax Office