Zur Neuausrichtung der Vereinsklassenabgrenzung infolge der Kita-Rechtsprechung des BGH

The long-disputed distinction between economic and non-economic associations is still not fully resolved after the German Federal Court of Justice's (BGH) 'Kita' rulings. In particular, it is disputed whether these rulings also apply to non-charitable associations. This thesis examines to what extent the BGH's reasoning, based on charity law (Gemeinnützigkeitsrecht), can be applied to association law (Vereinsrecht). Drawing on a critical analysis of association law doctrine and the 'Kita' rulings, the author develops and refines a four-stage test that strikes an appropriate balance between creditor protection and the interest in pursuing the association’s purpose.