Spiritual cooperative

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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 ).

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