Founding a German foundation as a company: making a charitable foundation



Previous PartNext part



We make the Working World more Human and Ecological, so we donate Revenue for Certified Reforestation. As Publisher Best of HR - Berufebilder .de® with an unique Book Concept, on-demand eCourses and a News Service we share 15 years of Experience with our Customers (Samsung, Otto, State Institutions). By the Top20 -Blogger Simone Janson, referenced in ARD, ZEIT, WELT, Wikipedia .
Copyright: Artwork created as part of a free collaboration with Shutterstock. ,

Anyone who plays with the idea of ​​founding a foundation should always strive for charity. For the Foundation's status as a non-profit foundation is associated with immense advantages.

Establish German foundation as a corporate form: charitable foundation make deutsche-stiftung-gruenden-9

Tip: Text as PDF (please read the instructions!) or to this text complete eCourse Download. Regular promotions or news per Newsletter!


More knowledge - PDF download, eCourses or personal advice

Here writes for you: Reinhard Schinkel is according to Handelsblatt one of Germany's best tax consultants and specialist author of tax law. Profile

From the author:

Best of HR Berufebilder

Read


Best of HR Berufebilder

Read


Best of HR Berufebilder

Read


Why non-profit?

Overview

As a rule, a foundation under private law is set up to set the founder a "monument" and to do something good. Of course, the status of charitable status raises the reputation of a foundation. It is also easier to tap public subsidies. So what needs to be done to set up not just a foundation, but a charitable foundation?

Tip: Text as PDF (please read the instructions!) or to this text complete eCourse Download. Regular promotions or news per Newsletter!

The funds collected must be used promptly. In a timely manner, the funds are used up to the end of the following financial year. Deviating from this, reserves can also be created to save more capital expenditure. However, this must be documented.

Charity and taxation

Overview

If the foundation is charitable, the tax exemption would be exempt from corporation tax, commercial and land tax. The tax-specific features are discussed in a separate article.

In addition, the donations to the Foundation can be deducted as donations. In addition, non-profit activities in the non-profit sector can be remunerated with a tax-exempt amount of up to 2.100 € per year (§3 No. 26 ESTG).

How to found a charitable foundation

Overview

In the statutes, the pursuit of charitable purposes must be clearly defined and secured by the ongoing business operation. In doing so, the public must be selflessly promoted in material, intellectual or moral matters. In the 52 section of the Tax Code, the recognized purposes are listed.

Tip: Text as PDF (please read the instructions!) or to this text complete eCourse Download. Regular promotions or news per Newsletter!

These include, for example:

  • the promotion of science and research
  • the promotion of religion
  • the promotion of youth and elderly aid
  • the promotion of art and culture
  • the promotion of animal welfare
  • the promotion of animal breeding, carnival, model flights and dog sports
  • and many other areas.

Purpose and administration

Overview

It is therefore compulsory that the subsidized purposes must be open to all and not only to a closed group of people. The management must be directed to pursue these purposes directly, exclusively and selflessly. For example, it is not enough, for example, to promote dog sport, and to consider family members as well.

Administrative expenditure must not be exorbitant in order to jeopardize the status of charity. An administrative cost ratio of 30 per cent would therefore lead to the revocation of charity.

How is the founding procedure going?

Overview

A provisional certificate of non-profit-making is issued by the financial administration when the statutes are drawn up. This provisional certificate shall be valid for 18 months. The financial statements are then checked regularly (in the 3 annual cycle).

Tip: Text as PDF (please read the instructions!) or to this text complete eCourse Download. Regular promotions or news per Newsletter!

In the run-up to the founding, a draft statutes should also be sent to the financial administration with the request for confirmation that the statutory requirements are fulfilled. If deficiencies are still present, these can be eliminated at the start-up stage.


More knowledge - PDF download, eCourses or personal advice

Overview


Offline download: Download this text as PDF - Read usage rights, Because we do not automatically submit the title of this text for privacy reasons: When buying in "interests" the title register if support is needed. After buying text exclusively Download at this URL (please save).

3,35 Book now


Your eCourse on Demand: Choose your personal eCourse on this or another desired topic, As a PDF download. Up to 30 lessons with each 4 learning task + final lesson. Please enter the title under "interests". Alternatively, we are happy to put together your course for you or offer you a personal regular eMailCourse including supervision and certificate - all further information!

16,20 Book now


Consultant packages: You want to increase your reach or address applicants as an employer? For these and other topics we offer special Consultant packages (overview) - For example, a personal phone call (price is per hour).

149,99 Book now


occupations pictures

You want to comment here? Please the Debate Rules comply, contributions must be unlocked. Your eMailAddress remains secret. More information on the use of your data and how you can counter this can be found in our privacy policy.

  1. To follow debate on this post
  2. All debates follow
  3. Debates per eMail subscribe (add link here!)
  1. Juliane Wagner

    Founding a German Foundation - 4 / 9: Making a Charitable Foundation | CHARACTER PICTURES - Highly recommended kKBhcFWSYh

  2. Competencepartner

    Foundation of the German Foundation - 4 / 9: Foundation charitable by Reinha ... - Highly recommended Okd0MHVKDj #Professional # Education

  3. REGIS GMBH

    Founding a German Foundation as a Business Form - 4 / 9: Making a Charitable Benefit from ... via PROFESSIONAL PICTURES - Highly recommended jH58wZ3Y2l

  4. Thomas Eggert

    Founding a German Foundation as a Business Form - 4 / 9: Making a Charitable Benefit from ... via PROFESSIONAL PICTURES - Highly recommended zEMt9bIRS2

  5. Liane Wolffgang

    Founding a Foundation in Germany: The Charitable Foundation: As a rule, a private-law foundation is ...

  6. Competencepartner

    Founding a foundation in Germany: The charitable foundation: As a rule, a private ...

Post a Comment

Your email address will not be published. Required fields are marked with * .

JaI would like to be regularly informed about the latest promotions & offers Newsletter be informed.

I hereby accept the Debate Rules and the Privacy policy with the possibility to contradict the use of my data at any time.