Gemeinnützigkeit von Privatschulen

This study examines under what conditions private school operators can meet the requirements of Section 52(1) sentence 2 of the German Fiscal Code despite charging fees, taking into account the Federal Fiscal Court’s ruling on private schools and financial administrative guidelines. For state-replacing schools, the paper focuses on Article 7(4) sentence 3 of the Basic Law, the requirements of which are analyzed in detail. In the case of supplementary schools, the paper explores how to balance general accessibility and the financing needs of the schools. In addition, charity law in England and Wales is used to highlight parallels and differences in dealing with social exclusion through school fees.