Forms for voluntary work/clubs

Declaration forms

The information for checking the tax exemption for non-profit organisations (e.g. associations, including sports clubs or foundations) has been fully integrated into the corporation tax return for several years. They must submit a corporation tax return (master form, so-called KSt 1 form) with a Gem annex.
 

Transmission

Non-profit organisations are also obliged to submit their corporation tax returns in accordance with the officially prescribed data set by remote data transmission, i.e. electronically (Section 31 (1a) of the Corporation Tax Act).
Tax returns can be submitted electronically either via the free ELSTER online tax office(www.elster.de) under "My ELSTER" and prior registration or using commercial tax software from third-party providers.
A submission in paper form is only possible in special cases of hardship. Such a case of hardship exists either if the technical equipment with a PC and internet connection for electronic submission can only be acquired at considerable financial expense. Or the knowledge and personal skills required to use it are not available or are limited.
In exceptional cases of hardship, please contact your local tax office. Declaration forms on paper are generally no longer provided.

Documents to be submitted in addition to the tax return:

In addition to the corporation tax return (incl. Annex Gem), we request that you attach the following documents for each year of the audit period (usually 3 years) in order to avoid further queries:

1. A detailed comparison of income and expenditure. Note: The income and expenditure must be listed separately according to the areas of activity "non-material area", "asset management", "special-purpose operation" and "taxable business operation".
2. A statement of assets as at 31 December of each year.
3. Activity reports and minutes of the general meetings, which provide information on the activities during the audit period and, if applicable, cash reports.
4. If there are credit balances, information on the reserves may have to be provided.
5. If the articles of association have been amended since the last declaration, a complete set of current articles of association must be submitted.
6. Current list of board members with current address.