Co-operative Associations Members of a co-operative - customers and suppliers of their own enterprise Obviously, the word co-operative stems from the word "co-operation". Things that are impossible for a small group of people become easier for a large group. However, if many people are involved who want to work together, they have to have a common goal, they have to know the purpose of their work, have a common interest in it and they have to be united by a common bond. The promotional idea that is incorporated in the Co-operative Association Law is based on this co-operative concept, and reflects the idea of self-help through the members by mutual support. Trading and industrial co-operatives are basically subject to taxation just like corporate enterprises. Co-operative associations, however, have a special standing in the business community which results from their particular purpose. You can benefit optimally from this special position with the help of your tax consultant. In contrast to corporate enterprises, co-operative associations do not have any fixed capital, the number of members may constantly change. Furthermore, it is not their primary task to make profit themselves, but they are rather supposed to further their members by means of their business activities. Promotion is brought about by a joint business activity, which, although it is managed as a co-operative association furnished with its own legal entity, is still supposed to directly serve the economic interests of its members. We take full advantages of all possible benefits for you so that you, as a member of a co-operative association, benefit in turn in the best possible way within this special legal framework. Important issues we tackle: See how you can benefit from our services: Which significance does the registration in the register of co-operative associations have? Of which components do our co-operative revenues consist of? How are integrated inter-company relations and qualified minority holdings handled in co-operative associations? Which tax scale applies in our case? Under which conditions are co-operative associations tax-exempt? What are the activities to which the regulations of the Trade Regulation Act do not apply? How can I benefit from rebates on purchased goods in an optimal way? "The historical co-operative concept of promotion today has to be interpreted and applied in a way that best suits our time."