Non-profit institutions above all appear in form of non-profit associations, non-profit LLCs and trusts. In general, non-profit organisations are exempt from corporate and trade income tax.
For non-profit institutions working profitably, the exemption from tax liability is limited. There is a distinction between
- the tax-free ideational section
- the tax-free asset management
- the tax-advantaged economic purpose operations
- the economic business operations liable to tax
Our classes of business:
The Tax Consultancy Association shp scheffner & hoffmann in Heidelberg consults associations, non-profit LLCs and trusts from the following sectors:
- geriatric care
- children’s funds
- charity organizations
- foundations
- municipal sector