Logo Steuerberater Ralf Otto Steuerkanzlei Berlin Fachberater für internationales Steuerrecht  
   
 
 
   
   
       
 
  • REGISTERED CLUBS:
    As corporate bodies in civil law, clubs are subject to corporation tax.
    However, all clubs with non-profit status are exempt.

  • ON BUSINESS TAX:
    Non-profit clubs are equally exempt from the business tax.

 
 
Exceptions:
Clubs engaged in commercial activity are only conditionally exempt from business tax. Exemption is granted according to particular criteria and income limits.
A distinction is made between:
  • tax-exempt non-material area
  • tax-exempt asset administration
  • tax-privileged objective-related business operations
  • taxable profit-making business operations

Income liable to taxation is exclusively limited to income from commercial business activities. Gifts, donations, public subsidies are exempt. Rental income and leases are not subject to taxation, insofar as they fall under the heading of asset administration

Value-added tax: the non-material area is tax-exempt, while asset management and objective-related business operations are taxed at the reduced rate of 7%.

Profit-making business operations which are not undertaken solely to pursue the organisation’s goals are taxed at the regular rate of 19%. Donations to charitable bodies are tax-deductible under certain conditions. www.berlin.de/sen/finanzen/steuern/themen/vereine.html

  
We will gladly assist in the establishment and tax structuring of charitable bodies. This also includes changes from and to non-profit status.
Ralf Otto Steuerberater Fachberater für internationales Steuerrecht M.I.Tax