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ARTICLE · 06 MARCH 2013

Amendments Concerning Nonprofit Organizations

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Today, the German Federal Council passed the Act for the advancement of volunteering.

GermanyCorporate/Commercial Law
Andreas Richter
Andreas Richter
Katharina Gollan
Katharina Gollan
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On 1st of March, 2013, the German Federal Council passed the Act for the advancement of volunteering (Gesetz zur Starkung des Ehrenamtes). It shall promote activities that serve the public good and limit liability for persons acting on behalf of charitable organizations.

In particular, the Act amends civil law and tax law provisions. The new provisions shall enter into force retroactively on January 1, 2013, on the day after promulgation, on January 1, 2014, respectively on January 1, 2015.

  1. Civil law amendments

The Act involves civil law amendments for associations, foundations and charitable corporations that enter into force - with one exception - the day after promulgation.

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