Focus non-profit organizations

Non-profit organizations

Another focus of our services is the support of non-profit organizations. These include foundations and associations, as well as non-profit corporations or AGs.

Is your organization pursuing charitable, beneficent or ecclesiastical purposes? We support you in obtaining the recognition of the common public interest through the competent tax office. For this purpose, the preparation of a corresponding statutes and the orientation of the actual management on the statutory purposes are necessary. Associations must be announced to the registration in the Register of associations.

For non-profit organizations / activities the legislator provides numerous advantages:

  • Tax exemption from corporate and trade tax for taxable business run by a society exclusively intended to reach its tax-privileged statutory intentions through this business
  • reduced VAT rate of 7% for the turnover of the purposeful enterprises
  • Exemption from property tax, inheritance tax, gift tax and interest rate tax  
  • Tax exemption of business enterprises from the corporate and trade tax up to the amount of EUR 35.000,00 annually
  • Possibility of issuing donation certificates for donations of money and in kind
  • public subsidies by countries and municipalities
  • Tax exemption for trainers, instructors, educators and similar part-time activities up to EUR 2.400,00 per year (from 1.1.2013)
  • Tax exemption of the expenses allowance up to EUR 720.00 (from 1.1.2013) annually for honorary activities 

We take into account the specific needs of non-profit organizations within the framework of accounting through the use of the appropriate account framework. This makes it easy to separate the different areas (ideal area, asset management, purpose operation, commercial business).
If necessary, we supplement your financial statements  with a final expenditures compilation and a summary of fixed assets according to the Eigenbetriebsverordnung.