NPO & Non-Profit Tax Law

Comprehensive Expertise in Non-Profit Tax Law

Tax-exempt non-profit status is a complex and highly specialized field in Austria. We advise non-profit organizations on all matters relating to tax-exempt status, accounting, audits and compliance.

We Advise Non-Profit Associations, GmbHs and Foundations in Particular in the Following Areas

    Non-Profit Status & Statutes

    We review and draft the relevant legal basis – such as association statutes, foundation deeds or GmbH articles of association – as the basis for non-profit status. We also analyze the current tax status and identify optimization opportunities and potential risks.

    Economic Activities & Exemptions

    We review the correct tax treatment of economic activities and assist in obtaining the necessary exemptions. In doing so, we pay particular attention to potential effects on tax-exempt non-profit status.

    Donation Deductibility

    We review the requirements for donation deductibility, assist with the application process and represent our clients before the tax authorities.

    Restructuring & Spin-Offs

    We support non-profit organizations with restructurings and the separation of potentially detrimental activities and advise on the tax structuring of the respective arrangement.

    VAT

    We advise on the application of VAT exemptions as well as VAT optimization through available options and input VAT deduction opportunities.

    Volunteers, Employees & Funding Bodies

    We advise on tax matters relating to volunteers, office holders and employees. We also provide the required audits and confirmations for funding bodies.

Advice for Different Types of Non-Profit Organizations

Our advice takes into account the different legal and tax requirements of non-profit organizations and their respective legal forms.

Associations

We advise non-profit associations from drafting and reviewing their statutes through to ongoing tax and non-profit law matters.

Non-Profit GmbHs

We support non-profit GmbHs with the tax structuring of their articles of association as well as economic activities, restructurings and compliance matters.

Foundations

We advise non-profit foundations on structuring their legal basis and on tax matters relating to non-profit status.

Pro Bono

We support the following associations pro bono:

  • Campus der Religionen
  • Verein Animal Compassion
  • Verein Rheumalis
  • Verein Efeu