030 555 721 370
anfrage@guhr-steuerberatung.de
Auerstr. 14, 10249 Berlin
Sector · Non-profits & Associations
Tax advisory for non-profits & associations that want to protect their charitable status.
We are the tax advisory firm for boards and management of charitable associations (e. V.), foundations and non-profit gGmbHs. We handle your annual accounts and tax returns reliably – and beyond that, we safeguard your charitable status (Gemeinnützigkeit), keep the four fiscal spheres cleanly separated and give you the clarity that a tax audit cannot shake. Nationwide, digital and personal.
Nationwide · 100% digital- Specialised in non-profits & associations
- A personal point of contact
Sound familiar?
Problems that boards & management know all too well.
We speak with boards and management of charitable organisations every day. This is what we hear again and again:
Your charitable status is at risk – and no one is telling you.
A poorly worded purpose in the statutes, an impermissible use of funds, a late exemption application: revocation under §§ 51–68 AO (German Fiscal Code) applies retroactively and kills the donation deduction.
The four spheres are not cleanly separated.
The non-material sphere, asset management, purpose-related operations and the commercial business operation all run through one account and one set of books. In the end, no one knows exactly what is tax-free and what is taxable.
You don't know whether you'll breach the EUR 45,000 threshold.
Summer festival, club restaurant, perimeter advertising, jersey sponsoring – if the income of the commercial business operation exceeds the exemption limit of § 64 (3) AO, it becomes subject to corporate and trade tax. It is often noticed too late.
The wrong VAT rate – or no invoice at all.
7% for purpose-related operations under § 12 (2) no. 8 UStG (VAT Act), 19% in the commercial business operation, plus the question of the small-business rule. If these are mixed up, the organisation is liable.
Reserves built up – and the tax office demands they be released.
The obligation to use funds promptly forces timely application. Reserves are only permissible within the scope of § 62 AO. If the justification is missing, you risk the accusation of misappropriation of funds.
Your advisor knows association law only from textbooks.
Donation receipts, the trainer and volunteer allowances, sponsoring vs. donation, e. V. versus gGmbH versus foundation – you first have to explain to your advisor how charitable status works.
What changes for you
More certainty. Clear spheres. More time for your mission.
We are not a conventional tax advisory firm. We deliver what you really need as a board member or managing director – legal certainty and results, not just files.
Charitable status permanently secured.
We check your statutes against the model statutes of Annex 1 to § 60 AO, monitor the use of funds and ensure a clean exemption notice – the basis for every donation deduction.
Four spheres, cleanly separated.
The non-material sphere, asset management, purpose-related operations and the commercial business operation are clearly delineated in your books. You know at all times which income is tax-free and which is not.
VAT set up with legal certainty.
7% for purpose-related operations, 19% in the commercial business operation, the small-business rule reviewed – a clean set-up that stands up to an audit.
No surprises in a tax audit.
We document reserves under § 62 AO, review sponsoring contracts and keep the EUR 45,000 threshold in view. You go into every audit prepared.
A strategic sparring partner.
Legal form as e. V., gGmbH or foundation, spinning off the business operation, the trainer and volunteer allowances – we think ahead before the tax office asks.
Time that flows into your mission.
Receipts via app, banking automated, donation receipts cleanly recorded. Your board and treasurer no longer spend weekends in Excel.
A personal note from Karsten Guhr
A charitable association rarely fails for lack of commitment. It fails because of statutes that don't hold up to the tax office, mixed-up spheres and reserves no one has justified. Revocation of charitable status applies retroactively – and pulls the deduction out from under your donors' feet. This is exactly where we come in: we secure your charitable status so you can focus on your mission – not on § 55 AO.
We understand your world
We speak the language of charity law.
Non-material sphere, asset management, purpose-related operations, commercial business operation, exemption notice, use of funds, donation receipt – we know how a charitable organisation works. So you don't waste time explaining German charity law.
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The four spheres
Non-material sphere, asset management, purpose-related operations (§§ 65–68 AO) and the taxable commercial business operation (§ 64 AO) – we allocate every item of income correctly and document the classification.
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EUR 45,000 taxation threshold
Up to EUR 45,000 of income, the commercial business operation remains free of corporate and trade tax under § 64 (3) AO. We monitor the threshold and plan structures in good time.
- 03
VAT: 7% vs. 19%
Reduced rate for purpose-related operations under § 12 (2) no. 8 UStG, standard rate in the commercial business operation, small-business rule under § 19 UStG – we classify every transaction correctly.
- 04
Statutes & exemption notice
Statutory purposes under §§ 52–54 AO, alignment with the model statutes, the periodic exemption notice – the foundation without which no donation deduction is valid.
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Use of funds & reserves
Timely use of funds and permissible reserves under § 62 AO (free reserve, earmarked and replacement reserves) – correctly formed and fully documented.
- 06
Donations & donation receipts
Legally sound donation receipts on the official template, gifts in kind, expense donations and the good-faith and liability rules of § 10b EStG (Income Tax Act).
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Sponsoring vs. donation
The decisive distinction: sponsoring in return for a service often lands in the taxable business operation, while a donation stays in the non-material sphere. We structure contracts cleanly.
- 08
Trainer & volunteer allowances
Tax-free remuneration under § 3 no. 26 EStG (up to EUR 3,000) and § 3 no. 26a EStG (up to EUR 840) – correctly applied for coaches, board members and volunteers.
Organisation profiles
We know the structure of your organisation. And keep every sphere clean.
We support associations, foundations and non-profit gGmbHs nationwide and see real annual accounts every month – not just annual reports. We know which spheres dominate in your profile, where the risks lie and how we secure your charitable status for the long term.
Typical split of tax-free vs. taxable spheres
- 70 – 90% non-material/purposeSports & leisure association (e. V.)Commercial operation from restaurant, advertising, events · EUR 45k threshold in view
- 60 – 85% purpose-relatedSocial & charitable providerPurpose-related operations under §§ 66–68 AO · 7% VAT · distinction from taxable services is key
- 80 – 95% asset managementFoundationIncome from investments · use-of-funds obligation and reserves under § 62 AO in focus
- 50 – 80% purpose-relatedNon-profit gGmbHOften a high commercial share · clean sphere separation and VAT structure are essential
How we secure and optimise your charitable structure – legally sound and audit-proof:
- Audit-proof statutesAlignment with the model statutes (Annex 1 to § 60 AO): statutory purposes, selflessness and dedication of assets worded so that the exemption notice is secure.
- Steering the EUR 45,000 thresholdMonitoring the income of the commercial business operation and planning activities so the exemption limit of § 64 (3) AO is either kept or deliberately exceeded.
- Using reserves under § 62 AOCorrectly forming free, earmarked and replacement reserves – so you use funds predictably without breaching the obligation to use them promptly.
- Volunteer & trainer allowancesApplying § 3 no. 26 EStG (up to EUR 3,000) and § 3 no. 26a EStG (up to EUR 840) free of tax and social contributions – for coaches, board members and volunteers.
- Purpose-related instead of commercial operationWhere activities qualify as purpose-related operations under §§ 65–68 AO, they remain tax-privileged with 7% VAT – we secure the distinction cleanly.
- Legal form & spin-offSpinning off extensive commercial operations into a (non-profit) GmbH to protect the charitable status of the e. V. – comparing legal forms: e. V., gGmbH or foundation.
Why GUHR
Tax advice that finally thinks along with you.
We don't want to be the next advisor who writes "receipts by the 10th, please". We want to be the partner who makes your charitable status safer, your structure clearer and your work more predictable.
Specialised in charitable status
Numerous mandates from associations, foundations and non-profit gGmbHs – we know the typical pitfalls of charity law and the effective structuring levers.
Nationwide · digital
Set up entirely digitally. Whether Munich, Hamburg, Cologne, Berlin or Leipzig – we support your organisation just as quickly as a local association.
Proactive, not reactive
We reach out before the tax office asks. We review your charitable status on an ongoing basis – not only when the exemption notice fails to arrive.
Personal, not anonymous
A dedicated point of contact who knows your statutes, your purpose and your figures. Answers in hours, not weeks.
More than tax advice
A network of charitable organisations. Included.
With GUHR, you join a circle you would otherwise only meet at expert conferences. Boards and managing directors who speak openly about use of funds, reserves, grants and governance – because they trust the same advisor.
A selection from our non-profit client base
We name specific clients only with their approval. In the initial call, we show you relevant cases from your niche.
What this means for you in concrete terms:
- 01
Board round-tables
Quarterly small-group meetings – on topics such as use of funds, reserve strategy, grants and governance. By invitation, under NDA.
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Peer benchmarks
We mirror your key figures anonymously against comparable organisations of your size and focus. So you can see where you really stand.
- 03
Warm introductions
Looking for a specialist lawyer for association law, a grant advisor or a cooperation partner? We connect you directly – without any commission strings attached.
Head office Berlin · clients from Sylt to Garmisch
Nationwide · 100 % digital
One firm. Available anywhere in Germany.
Whether Berlin, Munich or somewhere in between: we run every mandate fully digital – DATEV-connected, signed PDFs, video meetings. No commuting, no postal delays, no 90s-style bookkeeping.
- 01
DATEV Unternehmen online
Receipts, banking, payroll, reports – you work in the standard interface every German tax advisor speaks. No vendor lock-in.
- 02
Video meetings instead of on-site visits
Quarterly review, tax strategy, holding check – via video with screen sharing. You save half a day every time.
- 03
Signed PDFs & digital powers of attorney
Tax filings, annual accounts, contracts – signed via qualified e-signature. Accepted by the tax office, done in minutes.
How we work with charitable organisations
From the first call to audit-proof charitable status.
On average, 14 days from the decision to switch to a fully running digital operation.
Initial call & charitable-status check
30 minutes. We review your statutes, sphere separation, exemption notice and the biggest risks – free of charge.
01
Onboarding in 14 days
We handle the switch from your previous advisor, set up DATEV and connect banking, Lexoffice, sevdesk or your existing association bookkeeping.
02
Ongoing support
Sphere-separated bookkeeping, live figures in the dashboard, a dedicated point of contact – and proactive alerts as soon as we see risks to your charitable status.
03
Annual review & strategy
Annual accounts, the tax return for charitable entities and a clear plan – including questions on reserves, legal form and spin-off, not just a look back at the numbers.
04
030 555 721 370FAQ
Answers for boards & management.
The questions you ask us most often before switching.
Initial call for non-profits & associations
Whether your charitable status holds up to an audit – we'll show you in 30 minutes.
You describe your structure, we name the concrete risks and levers (statutes, sphere separation, EUR 45k threshold, reserves, VAT) and send a written assessment within 48 hours. Nationwide and free of charge.