Mitteilung einer Stiftung an das Finanzamt

Foundations are obliged to pay corporation tax instead of income tax.

Foundations must therefore

• notify the tax office of the circumstances that are important for their tax registration and
• File tax returns.

No tax payment obligations usually arise for charitable foundations. Non-profit means:

• The activities of the Foundation are limited to pursuing its (ideal) statutory purpose exclusively, directly and selflessly.
• It finances the activities only with the foundation's assets, the income from assets as well as with donations and endowments.

You must apply for recognition as a charitable foundation and associated tax benefits at the tax office. After examination, the non-profit status is determined by the tax office and then regularly checked, so that tax returns must also be submitted to the tax office.

Hint: Family foundations are also subject to inheritance tax at intervals of 30 years.

Copies

• the statutes,
• of the foundation business

A distinction must be made between foundations with legal capacity and foundations without legal capacity.

• In order to be able to register a foundation with legal capacity, it must be recognised as having legal capacity. From this point on, the tax liability begins.
• In the case of foundations without legal capacity, tax liability begins with the establishment, adoption of the articles of association or commencement of business activities.

None.

Agree the draft statutes in advance with the responsible tax office and clarify the question of non-profit status. If necessary, you can still make changes to the statutes.

You apply for recognition of non-profit status at the tax office. It first examines the statutes and then determines by decision that the statutes meet the requirements under non-profit law.  

In the case of non-charitable foundations, the coordination of the statutes with the tax office is usually omitted.

The general tax declaration and submission deadlines according to the tax calendar apply.

You must notify the tax office of any subsequent amendments to the articles of association that are essential for the tax advantage. It is best to discuss planned changes with the tax office before making a decision.

You must also inform the tax office within one month of the following:

• Change in the composition of the Executive Board
• Change of registered office or place of management
• Acquisition or loss of legal capacity
• Dissolution or dissolution of the Foundation
• Changes in other circumstances relevant to taxation

Hint: You must also report significant circumstances for tax registration to the municipality in which the foundation has its registered office.

To the locally competent tax office in whose district the management of the foundation is located.

You can determine this below.