Which documents must a club maintain and how long do they need to be kept?
December 23, 2023 | 50,00 EUR | answered by Roberta Lahn
Dear Lawyer specializing in association law,
I am reaching out to you with a question regarding the storage of association documents. Our association, the "Sportclub Musterstadt e.V.", has been in existence for 20 years and over this time, we have accumulated a large number of documents and records. Unfortunately, we are unsure of which documents we need to keep and for how long we need to retain them.
Currently, we keep all statutes, minutes of general meetings, financial documents, contracts, as well as all correspondence with authorities and other associations. However, we are unsure if this is sufficient and if there are any other documents we should be keeping.
Additionally, we are unsure of how long we need to retain these documents. We have limited space available and would like to dispose of unnecessary documents if legally permissible. On the other hand, we also want to ensure that we can present all necessary documents in case of an audit by the tax office or other authorities.
Could you please clarify which documents an association must keep and for how long they must be retained? Are there any differences depending on the type of documents or the type of association? We want to make sure that we comply with all legal requirements and avoid any unnecessary risks.
Thank you in advance for your assistance.
Sincerely,
Otto Evers
Dear Mr. Evers,
Thank you for your inquiry regarding the storage of club documents. As a lawyer specializing in club law, I can provide you with information on the legal requirements that your club "Sportclub Musterstadt e.V." must comply with.
It is important for a club to maintain all documents necessary for the proper management and administration of the club. This typically includes the club's articles of association, minutes of meetings, financial documents such as income and expenditure statements, contracts, correspondence with authorities and other clubs, as well as any other documents relevant to the club's work.
The retention requirements for club documents are governed by the provisions of the Civil Code (BGB) and the Tax Code (AO). Generally, clubs must retain all tax-relevant documents, such as financial documents, for at least 10 years. This includes receipts for tax-relevant income and expenses, as well as any documents necessary for determining taxable income.
For other documents, such as articles of association, minutes of meetings, and contracts, there is no specified retention period in the law. However, I recommend retaining all documents permanently as they may be important for club work and potential legal disputes.
There are no differences in retention periods based on the type of documents or the type of club. Every club must comply with the legal requirements for document retention, regardless of its size or activities.
To avoid unnecessary risks and to be well-prepared in the event of an audit by the tax office or other authorities, I recommend keeping all documents carefully organized and accessible. It is important that all documents are orderly and easily accessible to quickly access them when needed.
If you have any further questions or need assistance with organizing and retaining your club documents, I am happy to help.
Sincerely,
Roberta Lahn
