Recognition as a non-profit organization by the tax office requires that the association, gGmbH or foundation has articles of association/ partnership agreement that precisely regulate minimum contents specified in the law. If these are missing or incomplete, the tax office will refuse recognition as a non-profit organization. Within the scope of the formation as well as with every subsequent amendment of the articles of association or partnership agreement, meticulous care must be taken to ensure that the requirements of formal compliance with the articles of association are met.
We have assisted in the drafting, amendment and revision of many articles of association. As a result, we have a great deal of experience with regard to the formulation of the contents of the articles of association/corporation that are necessary from the point of view of the tax authorities. We regularly coordinate new formations and amendments with the tax authorities in advance in order to ensure that the articles of association/corporation are smoothly recognized by the tax authorities as a statute that complies with the requirements of non-profit status.