Berufsverbände im Vereins- und Steuerrecht

Professional associations are non-profit organisations. They carry out public functions and serve interests of their members without a focus on profit. Their functional subordination (meaning their activities inherently align with non-profit purposes) is a principle known as the ‘non-profit statute’, necessitating a uniform interpretation of Sec. 21 of the German Civil Code (Bürgerliches Gesetzbuch – BGB) and Sec. 5(1) no. 5 of the German Corporate Income Tax Act (Körperschaftsteuergesetz – KStG). This study thereby sets out the link between interpretations of association law and tax law. It examines the phenomenon of the ‘professional association’ as part of a holistic approach, exploring an independent framework for the differentiation of non-profit and for profit associations under German law. Additionally, it determines the tax status of professional associations, taking into account the historical context and evolution of these ideas.