Associations
Do you want to form an association or perform an active function within an association?
Associations shape our modern life in many different ways: in professional life and during our leisure time, in sports, in cultural life and in the business community.
If people join together to form an association to pursue an ideal, it often happens that - if it is a non-profit organization - it is easily overlooked that a non-profit organization is eligible for tax exemptions. These are granted in the respective tax regulations only as regards the field of activity of the association (including companies pursuing and realizing specific purposes). As soon as your association exercises a sustained business activity as a legal entity, the above mentioned exemptions usually no longer apply to these activities in which your association - comparable to any other enterprise - engages in general economic transactions.
If the association is an enterprise active in the field of agriculture and forestry, a business enterprise or a business establishment, this may even result in the association as a whole losing the benefits stipulated by law for non-profit, charitable and church purposes.
We will advise you on tax matters involving your association, so that disadvantages that might lead to the loss of all benefits can be avoided and that funding is available to the association for it to fulfil its statutory tasks without incurring any tax burden. However, as your advisers in all other business aspects, in particular in strategic and operative planning, in financing and accounting, we are equipped to offer you ideal solutions.
Important issues we tackle:
See how you can benefit from our services:
- What has to be considered when establishing an association?
- Which non-profit, charitable and church purposes are stipulated by tax law?
- How are the charters of the association drawn up?
- At what point in time can the association take up its activities?
- Due to which reasons can an association be dissolved?
- How can we comply with the short and long-term financing responsibilities?
- What are the consequences of managing a business establishment for an association enjoying certain benefits?
- Which kind of taxation applies to conglomerates?
- Which principles have to be considered with regard to corporation income tax and turnover tax?
- When is an association exempt from real property tax?
- Which local tax office is in charge of the association?
- What are the association's duties vis-à-vis the tax authority?
- How are contracts for work of employees to be drawn up?
- Are payments of our association made to the athlete, the coach and the functionary subject to taxation for the recipient?
- What does the rule of efficient administration of the association's assets mean?