Spiritual cooperative
The spiritual cooperative is a legal term that is used in German social security law and tax law.
Social security law
In social security law , the term spiritual cooperative can be found in Section 6 (1) No. 7 SGB V as well as in Section 27 (1) No. 4 SGB III and in Section 318 (1) No. 3 SGB VI , where the freedom of insurance to the statutory Health insurance or unemployment insurance is regulated or special requirements for discretionary benefits from the statutory pension insurance are standardized. According to the law, the members of a spiritual cooperative - monks , deaconesses or other members of the order - are not subject to social insurance if they practice nursing, teaching or other charitable activities for predominantly religious or moral reasons and as long as they do not do more than free maintenance or a low wage (pocket money ) for the bare minimum of living.
Tax law
In tax law , tax-privileged purposes are only recognized if the statutes of the spiritual cooperative also meet the requirements of § 60 i. V. m. Appendix 1 of the tax code is sufficient. For ecclesiastical cooperatives established before January 1, 2009, the statutory asset commitment is not required for the recognition of tax-privileged purposes (§ 62 AO aFi V. with Article 97 § 1f Paragraph 1 EGAO). Further tax peculiarities for religious cooperatives can be found in Section 4 No. 27 of the Sales Tax Act and in Section 3 Paragraph 1 No. 4 of the Real Estate Tax Act (here as a religious cooperative ).
Web links
- Members of German religious cooperatives . Instruction by the German Pension Insurance Federation on the application of Section 318 (1) No. 3 SGB VI. Retrieved June 8, 2012.
- Spiritual cooperatives. Association of Substitute Funds e. V. (vdek), June 27, 2002, accessed on June 8, 2012 (German).