Non-profit law

Non-profit tax law is primarily regulated in the German Fiscal Code (Abgabenordnung, AO) and the German Value Added Tax Act (Umsatzsteuergesetz, UStG), as well as in the related administrative instructions (AEAO/UStAE). In addition, there are the rulings of the fiscal courts – some of which are applicable to all tax-privileged corporations - and opinions from the literature relevant to the third sector.

Our non-profit experts at SCHOMERUS will advise you individually and professionally on a wide range of topics concerning your organization, taking into account all views. We have compiled a selection of the frequently occurring consulting focal points for you below: