Charitable purpose law
Thanks to long years of expertise, we are specialised when it comes to consulting tax-privileged entities in all matters of charitable purpose law. We provide expert consulting, for example if you would like to start a tax-privileged project or to expand your activities.
In this context, we can advise you regarding the establishment of tax-privileged entities as well as spin-offs or other transformations of existing entities.
We intensively and comprehensively engage with the (tax-related) legal and economic characteristics of tax-privileged organisations. This means that we cooperate across disciplines with corresponding teams of the HLB Schumacher GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft to provide you with answers to your questions.
Some of our consulting topics include:
- Consulting regarding the establishment of tax-privileged organisations with optimised legal form selection (e.g. corporation [gGmbH, UG], foundation or society and support in drafting articles and coordinating with tax offices as well as responsible (register) authorities)
- Comprehensive (tax-related) legal consulting for institutions (e.g. tax-privileged corporations [gGmbH, UG])
- Obtaining and preserving approval as a tax-privileged entity
- Planning of ideal charitable purpose law and tax law structures as well as restructuring of tax-privileged legal entities (e.g. changes in form, divisions, spin-offs as well as asset transfers)
- Review of articles for charitable purpose law aspects
- Ongoing legal and tax consulting regarding charitable purpose and donation law as well as foundation and association law
- Clarification of VAT matters with consideration to the Council directive on the common system of value added tax
- Consulting regarding sponsoring of tax-privileged institutions
- (Tax-related) legal support in tax audits and fiscal court disputes