Forms for voluntary work/clubs

Declaration forms

The information required to check the tax exemption of non-profit organisations (e.g. associations, including sports clubs or foundations) is fully integrated into the corporation tax return. You must submit a corporate income tax return (master form, so-called form KSt 1) with an annex "Gem".

Transmission

Non-profit corporations are 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 - your online tax office(www.elster.de) under "My ELSTER" after prior registration or using commercial tax software from third-party providers.

Submission in paper form is only possible in cases of particular hardship. Such a case of hardship exists if the technical equipment required for electronic submission with a PC and internet connection can only be acquired at considerable financial expense. Or if the knowledge and personal skills to use it are not available or only to a limited extent.

If such a case of hardship exists in exceptional cases, please contact your local tax office, as paper return forms are generally no longer provided.

Documents to be submitted in addition to the tax return:

In order to avoid further queries, the following documents must be enclosed in addition to the corporation tax return (master form and annex "Gem") for each year of the usually three-year audit period:

1. A detailed comparison of income and expenditure.
   Note: The income and expenditure should be listed separately according to the areas of activity "non-material area", "asset management", "special-purpose operation" and "taxable business operation". However, if the annual income is less than EUR 25,000 and there is no loss in the taxable business operation, it is not necessary to keep separate records by area of activity.
2. A statement of assets as at 31 December of each year (if the financial year is different: as at the 31st of the reporting date).
3. Activity reports, minutes of general meetings and, if applicable, cash reports that provide information on activities during the audit period.
4. If there are credit balances, information on the reserves may need to be provided.
5. If the articles of association have been amended since the last corporation tax return, a complete set of current articles of association must be submitted.
6. A current list of board members with their current addresses.