I am Udo Gerigk, an employee of KAST e.V. here in Neumünster and responsible for the project PORT – participation on site.
Today I want to talk with you about the conditions and basics of a simplistic founding.
A common registered association is in principle also taxable, most of the income, e.g. from the sale of food, drinks, entrance fees, advertising revenues are taxable.
Surpluses that a club scores are subject to corporation tax. This corresponds roughly to the income tax and usually the trade tax. For non-profit associations there are special regulations. Certain economic income from so-called Zweckbetriebe, remain exempt from corporation tax and trade tax.
The same applies to income from asset management, a distinction is made between different types of tax treatment, even the ideal area, that is, income from membership fees, donation grants, asset management, e.g. Interest, long-term leasing or leasing of real estate or the Zweckbetrieb – entrance fees to culture and sport events.
If you are a nonprofit, you will first be declared charitable for three years, but then you will have to file a tax return, preferably via a tax consultant.