The term non-profit law regularly refers to the provisions of the German Fiscal Code (AO) on tax-privileged purposes (Sections 51 – 68 AO). This concerns the special tax treatment of corporations (e.g. associations, GmbHs, AGs) based on the purposes they pursue. These can be charitable, benevolent or ecclesiastical purposes. However, the term “non-profit” is regularly used as a collective term.
COXlegal advises (potential) non-profit corporations in all phases, i.e. from the foundation through the activity phase to liquidation. COXlegal advises in particular during the foundation phase (e.g. with regard to questions concerning the articles of association) as well as during the activity phase of the corporation (e.g. differentiation of taxable business operations from special-purpose operations, conversion of registered associations into a non-profit GmbH or AG, donations and sponsoring, etc.). COXlegal cooperates closely with C.O.X. Steuerberatungsgesellschaft und Treuhandgesellschaft mbH, which has been established in the non-profit sector for over 20 years. Steuerberatungsgesellschaft und Treuhandgesellschaft mbH, which has been established in the non-profit sector for 20 years.
Typical activities in the area of non-profit law are
- Advice on establishing or securing the non-profit status of corporations
- Drafting articles of association, in particular with regard to non-profit issues
- Advice on donations and sponsoring, preparation of sponsoring agreements
- Representation vis-à-vis the tax authorities
- Representation before the tax courts
