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Non-profit organization (nicht-gewinnorientierte Organisation)

There are three primary types of nongovernmental, non-profit organizations in Germany:  

  • Associations (Verein);
  • Foundations (Stiftung);
  • Limited liability companies (Gesellschaft mit beschränkter Haftung).

German non-profit organizations are only tax privileged, if they exclusively and directly pursue

  • ecclesiastical purposes (kirchlichen Zwecke),
  • public-benefit purposes (gemeinnützige Zwecke) or
  • a benevolant purposes (mildtätige Zwecke).

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News

08/03/2024 German Growth Opportunities Act: A Legacy and other claims to transfer domestic assets are subject to German Inheritance Taxbility

08/02/2024 Germany: Amendment to the Rules on the Taxation of Lifetime Benefits from Foreign tax-priviledged Retirement Assets

07/11/2023 Tax Court of Münster: Distributions upon the Termination of a Trust may be Subject to German Income Tax

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© J-H. Frank, Fachanwalt Erbrecht 2025
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