Volunteer Strengthening Act
| Basic data | |
|---|---|
| Title: | Law to strengthen volunteering |
| Short title: | Volunteer Strengthening Act |
| Abbreviation: | EhrAmtStG (not official) |
| Type: | Federal law |
| Scope: | Federal Republic of Germany |
| Legal matter: | Tax law , civil law |
| References : | 610-1-3, 611-1, 611-1-1, 611-4-4, 611-5, 400-2, 4123-1, 860-2, 860-12, 860-2-9, 860- 3-21 |
| Issued on: | March 21, 2013 ( Federal Law Gazette I p. 556 ) |
| Entry into force on: | January 1, 2013 or March 29, 2013, January 1, 2014, January 1, 2015 |
| GESTA : | D095 |
| Please note the note on the applicable legal version. | |
The Voluntary Office Strengthening Act , formerly the Charitable Bureaucratisation Act, is an article law that adjusts the conditions for volunteering . Above all, the law changes the legal framework for donations and civil law for charitable foundations and associations. It came into force on January 1, 2013, although some regulations came or will only apply later.
content
The following is a listing of the articles of the law and some amendments.
- Article 1 changes the Tax Code ; it extends the deadline for the timely use of funds, changes the provisions on the formation of reserves and allows certain surpluses to be used for asset allocation to another tax-privileged corporation or a legal entity under public law. In addition, it facilitates the proof of economic need required in Section 53 (2) AO .
- Article 2 changes the Income Tax Act ; it increases the in § 3 , paragraph 26 Income Tax Act established trainers allowance of 2,100 to 2,400 € per year and the conditions specified in § 3, paragraph 26a Income Tax Act volunteering allowance from 500 to 720 € a year.
- Article 3 changes the Income Tax Implementing Ordinance .
- Article 4 changes the Corporate Income Tax Act .
- Article 5 changes the trade tax law .
- Article 6 changes the German Civil Code : it specifies the details of the consumer foundation in Section 80 BGB , limits the liability of the bodies and members in Section 31a and (new) Section 31b BGB and adds Section 27 (3) BGB with effect from January 1, 2015 the sentence to: "The members of the board of directors work free of charge."
- Article 7 changes the law on limited liability companies by clarifying that a non-profit GmbH may have the legal form suffix “ gGmbH ”.
- Article 8 changes Book Two of the Social Security Code , Article 9 changes Book Twelve of the Social Code , Article 10 the Unemployment Benefit II / Social Allowance Ordinance and Article 11 the Ordinance on the Voluntary Activity of the Unemployed (EhrBetätV). Article 11 increases the maximum limit set in § 1 EhrBetätV for the non-taxable expense allowance, possibly added together with the non-taxable expense allowance, from 154 to 200 € per month.
context
On January 1, 2007, the law to further strengthen civic engagement came into force.
In January 2012, the Federal Ministry of Finance changed and published the application decree for the tax code (AEAO). It contains u. a. Clarifications and simplifications for non-profit organizations in financing through economic activities. According to AEAO, remuneration of members of the board of the association is only compatible with the non-profit status of the association if there is a corresponding regulation in the articles of association. Further specifications of the AEAO relate to a. the secondary purpose privilege , the competition clause according to Sections 65 to 68 AO, the definition of rescue services and ambulance transports as special-purpose companies and further details on special-purpose companies, in particular workshops for the disabled and integration projects .
Web links
- Legal text
- The Voluntary Strengthening Act - Improved funding for voluntary work (Federal Ministry of Finance)
- Law to strengthen voluntary work passed (stiftungen.org, Federal Association of German Foundations )
- The Voluntary Strengthening Act: What will change and improve for donors (German Foundation Center)
Individual evidence
- ↑ Basic information about the process: Act to strengthen volunteering (Volunteer Strengthening Act). DIP , accessed February 8, 2014 .
- ↑ Synopsis on § 53 AO from 01.01.2013. buzer.de, accessed on February 9, 2014 .
- ↑ Synopsis on § 3 EStG from 01.01.2013. buzer.de, accessed on February 9, 2014 .
- ↑ Synopsis on § 80 BGB from March 29, 2013. buzer.de, accessed on February 9, 2014 .
- ↑ Synopsis on § 31a BGB from March 29, 2013. buzer.de, accessed on February 9, 2014 .
- ↑ Synopsis on Section 31b BGB from March 29, 2013. buzer.de, accessed on February 9, 2014 .
- ↑ Article 6 Amendment of the Civil Code. buzer.de, accessed on February 9, 2014 .
- ↑ Synopsis on § 4 GmbHG from March 29, 2013. buzer.de, accessed on February 9, 2014 .
- ↑ Synopsis on Section 1 of the Ordinance on Voluntary Work by the Unemployed of January 1, 2013. www.buzer.de, accessed on February 7, 2013 .
- ↑ New administrative instructions on non-profit law. Caritas, accessed on February 9, 2014 .
