As an NPO, you must carry out your purposes yourself. However, tasks may be delegated to auxiliary persons as long as the auxiliary persons carry out a specific assignment according to the instructions of the corporation. In addition to the use of auxiliary persons, there are other exceptions to the principle of immediacy, e.g. cooperations.
We take over the auditing, classification and structuring of planned and existing circumstances with regard to the preservation of the principle of immediacy. In particular, the use of auxiliary persons, both in Germany and especially abroad, requires well-documented and unambiguous factual arrangements.
In the case of new legal developments, such as the direct realization of purposes through cooperations, some questions of practical implementation have not yet been conclusively clarified. We will keep you up to date on new developments and, based on our experience in several comparable cases, can also advise you on questions of practical implementation.