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📜 Articles of association: mandatory content and tax requirements

Under civil law the articles of association must regulate certain points, and for non-profit status they must meet the requirements of the model articles.

articles of association model articles association purpose asset lock amendment of articles § 60 AO § 58 BGB

In brief

The articles of association are the association's "constitution". Under the BGB they should regulate: joining and leaving of members, whether and which fees are paid, how the board is formed and how the general meeting is convened.

If you want to be non-profit, they must also state the purpose and how it is achieved so precisely that the tax office can check whether the conditions for tax privileges are met. There are official model articles in the Abgabenordnung for this.

Under the law, board members work unpaid. Remuneration needs a basis in the articles of association.

Step by step

  1. Word the purpose preciselyPurpose and how it is achieved precise enough for the tax office to check (§ 60 AO).
  2. Compare with the model articlesThe provisions from Annex 1 to § 60 AO must be included, above all selflessness and the asset lock.
  3. Regulate board and meetingFormation of the board, convening, recording of resolutions (§ 58 BGB).
  4. Have the tax office check in advanceOn request the tax office can determine that the requirements of the articles are met (§ 60a AO).

Deadlines

throughout the year
The articles of association must meet the tax requirements for corporation tax and trade tax throughout the entire assessment period.§ 60 Abs. 2 AO
Watch out – common mistakes
  • An amendment to the articles that affects the purpose should sensibly be agreed with the tax office before the vote, otherwise non-profit status may be lost (practical tip).
  • Under § 27 Abs. 3 BGB board members work unpaid. Remuneration without a basis in the articles is risky, including for tax purposes (§ 55 AO).
  • Amendments to the articles take effect only on registration in the register of associations (§ 71 Abs. 1 BGB).
  • Templates from the internet may be outdated. For example, there were changes in 2026 to remuneration amounts and liability.
In depth · legal basis, figures and practice – for advisers and professionals

Minimum and recommended content (BGB)

§ 58 BGB lists as recommended content: joining and leaving, fees, formation of the board, and the conditions and form for convening the general meeting and recording resolutions. Minimum content under § 57 Abs. 1 BGB is the purpose, name, seat and the intention to register. Amendments to the articles take effect only on registration (§ 71 Abs. 1 BGB).

Tax requirements

Under § 60 Abs. 1 AO the purposes in the articles and how they are achieved must be defined so precisely that it can be checked whether the requirements of the articles are met; the articles must contain the provisions named in Annex 1 to the AO. Under § 60a AO compliance with the requirements of the articles is determined separately, on application or ex officio in the corporation tax filing; the determination binds the tax authorities and donors, but ends on a change in the law and can be revoked if circumstances change.

Board remuneration

Under § 27 Abs. 3 BGB board members work unpaid unless the articles provide otherwise. The volunteer allowance (§ 3 Nr. 26a EStG) is possible for tax purposes but requires that the articles do not exclude remuneration.

Who is responsible
  • Registration court (registration of amendments to the articles)
  • Competent tax office (determination under § 60a AO)
Further reading
Founding an association and registration in the register of associationsNon-profit status (§§ 51 ff. AO) and exemption notice (Freistellungsbescheid)

Quick questions

Worum geht es bei „Articles of association: mandatory content and tax requirements“?
Under civil law the articles of association must regulate certain points, and for non-profit status they must meet the requirements of the model articles.
Which deadlines and figures matter?
throughout the year: The articles of association must meet the tax requirements for corporation tax and trade tax throughout the entire assessment period. (§ 60 Abs. 2 AO)
What should I do first?
  • Word the purpose precisely: Purpose and how it is achieved precise enough for the tax office to check (§ 60 AO).
  • Compare with the model articles: The provisions from Annex 1 to § 60 AO must be included, above all selflessness and the asset lock.
  • Regulate board and meeting: Formation of the board, convening, recording of resolutions (§ 58 BGB).
What do I need to watch out for?
  • An amendment to the articles that affects the purpose should sensibly be agreed with the tax office before the vote, otherwise non-profit status may be lost (practical tip).
  • Under § 27 Abs. 3 BGB board members work unpaid. Remuneration without a basis in the articles is risky, including for tax purposes (§ 55 AO).
  • Amendments to the articles take effect only on registration in the register of associations (§ 71 Abs. 1 BGB).
Evidence
  • BGB §§ 27, 58, gesetze-im-internet.de, retrieved 20 September 2026
  • AO § 60, gesetze-im-internet.de, retrieved 20 September 2026
  • AO § 60a, gesetze-im-internet.de, retrieved 20 September 2026
As of

September 2026 · Sources and method

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