Non-profit status and taxing associations in Germany
When an association is tax-privileged: public-benefit, charitable and church purposes, selflessness, exclusivity and directness, the timely use of funds with the exemption up to €100,000 of annual receipts, reserves, model statutes and the determination under section 60a of the Fiscal Code. The second module covers the four spheres, the purpose-related operation with the €50,000 limit for sports events, the €50,000 taxation threshold for business operations, corporation and trade tax above it and the reduced VAT rate. Two modules, each with a worked case study.
Intermediate2 modules42 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- distinguish the three privileged purposes of sections 52 to 54 of the Fiscal Code and spot when the general public is not being served
- test selflessness, exclusivity and directness against concrete decisions of an association
- compute the timely use of funds, apply the exemption for small bodies and size permitted reserves
- measure the statutes against the model statutes of Annex 1 to the Fiscal Code and place the determination under section 60a
- explain why the actual management counts as much as the wording of the statutes
- assign every receipt of a non-profit association to one of the four spheres
- test whether a business activity is a purpose-related operation under sections 65 to 68 of the Fiscal Code
- apply the taxation threshold of section 64(3) of the Fiscal Code and understand it as a limit on receipts
- compute corporation tax and trade tax of a taxable business operation with the allowances
- recognise when the reduced VAT rate applies to supplies of a tax-privileged body
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 121 minFree — no accountObtaining and keeping tax-privileged statusWhat you will be able to do
- distinguish the three privileged purposes of sections 52 to 54 of the Fiscal Code and spot when the general public is not being served
- test selflessness, exclusivity and directness against concrete decisions of an association
- compute the timely use of funds, apply the exemption for small bodies and size permitted reserves
- measure the statutes against the model statutes of Annex 1 to the Fiscal Code and place the determination under section 60a
- explain why the actual management counts as much as the wording of the statutes
- Module 220 minIncluded in the full courseThe four spheres and how they are taxedWhat you will be able to do
- assign every receipt of a non-profit association to one of the four spheres
- test whether a business activity is a purpose-related operation under sections 65 to 68 of the Fiscal Code
- apply the taxation threshold of section 64(3) of the Fiscal Code and understand it as a limit on receipts
- compute corporation tax and trade tax of a taxable business operation with the allowances
- recognise when the reduced VAT rate applies to supplies of a tax-privileged body
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (5)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (5)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.