Armin Trotzki, LL.M.

After studying tax law between 2008 and 2011 at the University of Applied Sciences for Finance in Königs Wusterhausen, he completed - in addition to his work as a tax official of the State of Berlin in the area of non-profit law - the study of law with a focus on corporate and tax law at the University of Potsdam, which he completed in 2016 with the first state examination. During his subsequent legal clerkship at the Berlin Court of Appeal, he deepened his relevant knowledge with specialized stations, inter alia, in the Department for Non-Profit Law at the Federal Ministry of Finance, in the tax law department of an international business law firm as well as at the 8th Senate of the Berlin-Brandenburg Fiscal Court - which is responsible for matters relating to nonprofit law.

Since being admitted to the bar in fall 2019, he has been working for SCHOMERUS – initially in Berlin, from 2020 to 2025 in Munich, and now back at the Berlin office.

In spring 2022, he completed the part-time master's program "Compliance" at the University of Regensburg. His master's thesis entitled "The Appropriateness of Executive Compensation as a Compliance Risk in Non-Profit Organizations" was graded "very good" (1.0).

Armin Trotzki has been a partner at SCHOMERUS since 2023.

Armin Trotzki is your contact and consultant for all topics in the field of tax law advice for non-profit associations, limited liability companies and foundations as well as for questions regarding general tax law. In addition to the examination of articles of association and partnership agreements under non-profit law, the provision of binding information to tax authorities and the drafting of opinions on the appropriateness of managing director and executive board remuneration are among the key aspects of his work. In this context, he brings to bear his many years of experience as a tax inspector in the field of non-profit law at the Tax Office for Corporations I in Berlin.

• Examination of and opinions on the appropriateness of remuneration of governing bodies

• Classification of services within the scope of sponsoring

• Application for bridging aid

• Examination of articles of association and partnership agreements under non-profit law

• Support during external audits (tax audit, special VAT audit)

• Provision of binding information

• Advice and support in appeals and fiscal court proceedings

• Preparation and submission of tax returns

• Berlin Bar Association

• Advisory Council in the Alliance for Non-Profit

• Advisory board member of the German Fundraising Association (Deutscher Fundraising Verband e. V.).

• Vereinsrecht kompakt (Association Law Compact), npoR (since 2025)

• Input tax deduction for renaturation measures in connection with the sale of eco-points, Stiftungsbrief 3/2025

• Special-purpose operations in the non-profit sector: Legal basis and practical relevance, Stiftung & Sponsoring Rote Seiten 2.25

• More tax exemption for education, FUNDStücke, 1-2025

• Dare to do more sponsoring!, Stiftung Standpunkt, German Foundation Academy, 11/2024

• E-billing is coming!, FUNDStücke, 4-2024

• NPO news, newsletter on non-profit law from SCHOMERUS (since 2024)

• Lecturer at the German Foundation Academy

• Lecturer at the Humboldt University of Berlin (general taxation and non-profit)