Volunteers may also incur expenses that were incurred in the course of their work for the non-profit organization and were caused by the latter and are therefore also reimbursed.
For each payment, however, it must be checked whether there is a reimbursement of expenses or whether the conditions for remuneration already exist. This is because a tax-privileged organization may only spend its funds for purposes in accordance with its articles of association and may not favor any person by paying disproportionately high remuneration.
In addition, the allocation of attendance fees, reimbursement of travel expenses, etc. can have an influence on income taxes, sales taxes, etc. can have an impact on income taxes, value added tax and wage tax. The more employees are affected, the higher the risk of not inconsiderable back payments of taxes and social security contributions.
If you are unsure about the classification of benefits or would like to know what specific effects an incorrect classification can have, please contact us at an early stage so that we can work with you to develop legally secure concepts and guidelines for your organization.