Vereinssatzung, Änderungsmitteilung an die Gemeinde- oder Stadtverwaltung

• § 137 Abgabenordnung (AO) – Steuerliche Erfassung von Körperschaften, Vereinigungen und Vermögensmassen
• § 138 Absatz 1 AO – Anzeigen über die Erwerbstätigkeit

If your association makes changes to its articles of association and these changes are significant for the tax registration of your association, you must notify your city or municipal administration of these changes within one month.

You must notify the tax office of any changes to the articles of association at the latest with the next tax return or on request.

The following must be reported

• Acquisition of the legal capacity of an association
• Changes to the association's board of directors
• Relocation of the association's registered office or management
• Change of legal form (e.g. conversion to a limited liability company)
• Dissolution of the association
• Opening of a commercial business (e.g. a club restaurant)

If required:

• Resolution on the amendment to the Articles of Association or
• Minutes of the general meeting at which the amendment to the Articles of Association was adopted

The articles of association must be amended.

none

Notify the city or municipal administration of the changes to the association's articles of association in an informal letter.

Notification: within one month of the amendment to the Articles of Association

Objection (details in the notification)