E-Sport - Current Status Of Non-profit Eligibility

In the ever rapidly growing and equally rapidly changing marketplace and competitive arena of e-sports, what is clear(er) for traditional sports is still unclear for e-sports: do associations, foundations or corporations that promote e-sports pursue charitable purposes within the meaning of Sec. 52 (2) No. 21 of the German Fiscal Code (GFC) [Abgabenordnung, AO]?

If this is the case, namely, this could result in several possible tax benefits. These include, for example, corporate income tax exemption, a reduced VAT rate or even VAT exemption up to the privileged deductibility of donations. However, the definitional basis is lacking: besides an inadequate legal situation, there is also a lack of uniform case law. In addition, there is little discernible political will to act, despite corresponding declarations of intent in the last two coalition agreements.