Establish German foundation as a corporate form: taxes and non-profit foundation



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A non-profit foundation is generally taxable. Special exemption or exemption rules do not exist.

Establish German foundation as a corporate form: taxes and non-profit foundation deutsche-stiftung-gruenden

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What kind of income is there?

Overview

It should be noted that the foundation does not, like other entities, constitute a commercial enterprise by virtue of its legal form, but income from various types of income. These types of income include:

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  • Commercial income
  • Income from agriculture and forestry
  • Income from capital
  • Income from leasing and lease
  • Other Income

Income from self-employment and self-employment is not possible, because always the person is in the foreground and this is not possible with a foundation.

Corporation tax and solidarity surcharge

Overview

The income is taxed with the corporation tax of 15% (and solidarity surcharge 5,5%) and as far as commercial income is available, trade tax is payable, also around 15%.

First of all, this is a very attractive tax rate if, for example, the foundation's assets consist of real estate and thus income from letting and leasing exists.

Value added tax

Overview

There are no special requirements for VAT. Foundations can be normal entrepreneurs in the sense of the sales tax and thus achieve common taxable sales with the rule tax rate of currently 19%.

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Again, the usual exemptions of VAT law apply, such as the tax-free rental of housing.

Sales tax and land tax

Overview

In addition to the already mentioned transfer tax, which is levied every thirty years, a tax on current business is provided, as far as real estate is concerned, land tax.

Here, too, the normal principles that the unit value forms the basis of assessment of the property tax, and since this is a council tax, this can be different levels, depending on the rate of levy.

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