Non-profit
We combine expertise in civil and tax law to provide comprehensive advice to associations and foundations on all matters relating to the law governing charitable organisations.
Key areas of our consulting services include:
- Charitable associations and foundations
- Charitable limited liability companies
- Ongoing support for charitable organisations
- Drafting of sponsorship agreements
- Inheritance law for founders and estate planning
- Art foundations and collections
Questions raised by our clients include:
- How can civic engagement be given a legal framework?
- What is the process for setting up an association?
- Must an association’s articles of association meet specific requirements under the law governing non-profit organisations?
- Which purposes are recognised as charitable?
- What advantages does a charitable limited liability company (gGmbH) offer?
- When may donations be accepted and donation receipts issued?
- Do donation receipts have to meet specific requirements?
- Can a charitable purpose consist solely of raising funds for other charitable organisations?
- Can a partnership be entered into with another charitable organisation?
- What options do charitable foundations offer in the context of asset and business succession?
- Can a holding company also pursue a charitable purpose?
- Are there any specific provisions under VAT law that apply to charitable organisations?
- Apart from exemption from income tax, are there any other tax benefits for charitable organisations?
- Can activities carried out abroad be funded?
- Is it possible for an organisation based abroad to be entered in the register of grant recipients?
- What is the procedure for registration in the register of grant recipients?
Civic engagement and voluntary work are the cornerstones of our society. More than 600,000 associations and foundations – the vast majority of which are charitable – demonstrate the great importance of the so-called non-profit sector.
At the same time, the civil and tax obligations that those in charge must fulfil are enormous. We bring together all the necessary expertise in civil and tax law for this specific area under one roof, giving the boards of associations and foundations the space to focus on achieving their statutory objectives, to drive their work forward with passion, and to make a lasting impact. We guide you through the process of setting up an association, a foundation or a non-profit limited company. We also assist you with all matters relating to the law governing associations, foundations, limited companies and non-profit organisations, as well as with ensuring compliance with the associated tax obligations.
