Ask a tax advisor on the topic of Association taxation / Non-profit status

club

August 18, 2018 | 25,00 EUR | answered by StB Steffen Becker

Tax law association, Hello, I am the chairman of a sports club. Founded last year, tax-exempt status was granted right from the start. Despite multiple requests, our financial director has not been able to file the tax return. As a new club with a financial part well below the €35,000 mark, what deadline do I have to adhere to? Does the 3-year deadline for filing tax returns apply, or should it have already been submitted to the tax office by May 31st?

StB Steffen Becker

Dear inquirer,

thank you for your inquiry. I will answer this within the scope of an initial consultation based on the information provided. Missing or incorrect information can affect the legal outcome.

According to § 149 AO, tax returns for the assessment period 2017 must be submitted by 31.05.2018.
For non-profit associations, there is a simplification rule that tax returns only need to be submitted every three years. However, there is no legal entitlement to this three-year cycle.
In general, when establishing a new association, a tax return is usually required after the first year.
I would recommend contacting the tax office responsible for the association and, if a tax return for 2017 should have been submitted by 31.05.2018, requesting an extension.

I hope this information is helpful.

Kind regards,
Steffen Becker
Tax consultant