Vereinssatzung, Änderungen dem Finanzamt melden

• § 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 statutes, you must notify the tax office of these changes at the latest with your next tax return or upon request.

In addition, the following must be notified

• Acquisition of legal capacity of an association
• Changes to the association's board of directors
• Change of the registered office or management of the association
• Change of legal form (for example, conversion to a limited liability company)
• Dissolution of the association

You must notify the city or municipal administration of any changes in the association's statutes within one month.

• Resolution on the amendment of the Statutes or
• Minutes of the general meeting at which the amendment to the statutes was adopted

none

The change of the association's statutes can be communicated in an informal letter.

• You must notify the city or municipal administration of any changes in the association's statutes within one month.
• The amended statutes must be submitted to the tax office with the next tax return or upon request at the latest.

objection