🧠Overview: association and NGO law
In brief
An association needs two things that are easily confused. Association law in the Bürgerliches Gesetzbuch (Civil Code, BGB) governs founding, the board and the general meeting. Non-profit law in the Abgabenordnung (Fiscal Code, AO) governs whether you save taxes and may issue donation receipts.
A registered association (e.V.) is not automatically non-profit. Conversely, the non-profit rules also apply to gGmbHs and foundations.
On 1 January 2026 the Steueränderungsgesetz 2025 raised several thresholds, for example the trainer's allowance (Übungsleiterpauschale) to €3,300 and the volunteer allowance (Ehrenamtspauschale) to €960. The other pages explain the individual topics.
Step by step
- Clarify the legal formAssociation, gGmbH, foundation or loose initiative: each form has its own rules on founding, liability and registration.
- Separate the two levelsCivil law (BGB, register of associations) and tax law (AO, tax office) are separate procedures with separate authorities.
- Check the current thresholdsMany amounts rose on 1 January 2026. Old guides often still give the earlier values.
- Get advice for individual questionsFor articles of association, non-profit status or liability, tax advisers, legal advisers and the bodies on the advice page can help.
Deadlines
- An e.V. is not automatically non-profit; recognition is granted by the tax office, not the register of associations.
- Many online guides and templates date from before 2026 and give outdated amounts (for example €3,000 and €840).
- The rules for foundations and gGmbHs differ from association law in founding and supervision. This platform focuses on the association.
- State law (for example foundation supervision, funding guidelines) is not set out in detail here.
In depth · legal basis, figures and practice – for advisers and professionals
Sets of rules
Association law is found in §§ 21 ff. BGB. Statutory provisions on tax privileges are found in §§ 51 to 68 AO. Both are relevant to every association but apply independently of each other.
Changes as of 1 January 2026
After the Bundesrat approved it on 19 December 2025, the Steueränderungsgesetz 2025 was promulgated in the Bundesgesetzblatt (Part I) on 23 December 2025 and entered into force on 1 January 2026 (sources: Bundestag, recht.bund.de; law firm information). Relevant for non-profit organisations: threshold § 64 Abs. 3 AO €50,000 (previously €45,000), exemption from the requirement to use funds promptly up to €100,000 annual income (§ 55 Abs. 1 Nr. 5 AO), trainer's allowance €3,300 and volunteer allowance €960 (§ 3 Nr. 26, 26a EStG), liability privilege €3,300 (§§ 31a, 31b BGB). E-sports is expressly named as sport in the text of the law (§ 52 AO).
Reforms that are not applicable law
Further changes requested by associations (for example on political activity) are not documented as enacted law in the sources checked. This platform does not present them as applicable.
A question about your situation that this page does not answer? Write to us or use the contact form – we will tell you which office is responsible and what to bring. Free of charge, without individual legal advice.