Syndicate
A game community (SG, SpG) or competition community (WG) is understood to be the amalgamation of the departments of different sports clubs in a sport in order to participate in competitions or a league operation.
background
The departments are usually merged for the following reasons:
- due to a lack of players in one or more teams, the operation of a club alone would not be guaranteed or
- a stronger team should be formed in order to increase sporting success or
- purely economic considerations (cost reductions).
During the final phases of the First and Second World War , the term war game community ( KSG ; example: KSG Speyer ) was used in the German Reich . In many places neighboring sports clubs joined their teams because they no longer had enough players on their own.
Despite the merger, active work for the sport is still carried out in the clubs involved and this is not left to the gaming community alone. The players remain members of their home clubs.
For the clubs involved, lottery pools have the disadvantage that this is a commercial activity, since the lottery pool is a company under civil law in which the clubs act as shareholders. The syndicate is therefore subject to sales tax . For the income tax treatment, the turnover of the syndicate is added proportionally to the participating clubs to their commercial turnover, which results in the obligation to pay corporation and trade tax at the club if the exemption limit is exceeded . This can be circumvented by giving the syndicate a special legal form or by contractually regulating the cooperation differently.
Soccer
In the sport of football one arises football community ( FSG ). Such communities often arise initially in youth sport, due to a lack of young talent. These communities are then called Jugendspielgemeinschaften ( JSG ), to emphasize the idea of supporting young people, the term Juniorenfördergemeinschaft ( JFG ; example: JFG Selbitztal 05 ) is also used.
Depending on the regional association, there are limited opportunities for promotion to a JSG in Germany .
In the 1970s there were several syndicates in the Austrian Bundesliga that played for Austria's championship title:
- SV Wattens and Wacker Innsbruck (4 × champions)
- Wiener AC and FK Austria Wien (1 × champion)
- WSG Radenthein and Villacher SV
Handball
The following rules apply to handball in Germany:
- When all teams of two clubs are amalgamated, a game community ( SG ) or handball game community ( HSG ) is formed. Examples: SG Flensburg-Handewitt , HSG Nordhorn-Lingen .
- If only the youth teams join together, a youth game community ( JSG ) is created.
- If only active teams of one gender merge, a men's game community ( MSG ) or women's game community ( FSG ) or women's game community ( DSG ) is formed accordingly .
- Female youth play groups ( WJSG ) or male youth play groups ( MJSG ) are less common .
Floorball
In Germany floorball syndicates are possible in exceptional cases.
- The syndicate must consist of at least two clubs.
- A main club must be chosen, which bears the fees, but then must be named first
- In the division into the league system, the syndicate is placed in the league of the previously higher playing club.
- In playoffs in the small field, only syndicates from two clubs are allowed
Web links
Individual evidence
- ↑ Hardy Greens : Encyclopedia of German League Football . From the Crown Prince to the Bundesliga. 1890 to 1963. Volume 1 . AGON Sportverlag, Kassel 1996, ISBN 3-928562-85-1 , p. 250 .
- ↑ Tax hurdle gambling community. Retrieved July 10, 2020 .
- ↑ DFB (Ed.): Variations of the game operation . Answers to demographic trends. S. 19 ( dfb.de [PDF; accessed on July 10, 2020]).
- ↑ Rules of the game. (PDF) Floorball Bayern, June 17, 2019, p. 2 , accessed on July 10, 2020 : "§5 Spielgemeinschaften"
- ↑ Rules of the game. (PDF) Floorball Association Germany eV, April 10, 2019, accessed on July 10, 2020 : "§ 17 Team Allocation"