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An analysis by Flick Gocke Schaumburg, Taxand Germany
The German Federal Government has recently passed the Annual Tax Act 2024, which introduces several changes impacting non-profit organisations, effective from 2025.
Key updates include the revival of “non-profit housing” to provide subsidised housing for those in need, changes to VAT exemptions for educational and sports services, and clarified rules for non-profit project reserves.
Despite these updates, the act falls short of broader non-profit law reforms anticipated by the coalition agreement of November 2021. The government suggests further reforms may be discussed, but the current changes do not significantly overhaul the non-profit sector.
Taxand expert Dr. Christian Kirchhain LL.M. from Flick Gocke Schaumburg, Taxand Germany, has analysed this move in further detail here.
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