Owing to the special considerations required in analysing the tax status of non-profit institutions in accordance with legislation and court decisions as well as the related reviews made by public authorities, we offer the following special services in order to assist our clients in their meeting legal requirements:

• Tax guidance during the process of founding a non-profit organisation
  • Selecting the legal form: foundation, non-profit limited liability company, non-profit UG (limited liability) or association?
  • Achieving a consensus with public authorities, especially the tax authorities and foundation supervisory authorities
• Ongoing tax advisory services
  • Performing bookkeeping and financial reporting, and if required, cost accounting by taking the four areas of a non-profit organisation as listed below into consideration:
    • Idealistic sphere
    • Tax-free commercial activities
    • Taxable commercial activities
    • Asset management
  • Preparing annual financial statements/asset schedules/cash-based financial statements as well as tax returns
  • Drafting position papers on specific tax issues
  • Tax evaluation of the benefits of restructuring
  • Advising on contract design from a tax perspective, in particular in the area of sponsoring
  • Evidence on how subsidies and grants given by sponsors have been used