Zwischen e. V. und (Sport-)Kapitalgesellschaft

Generating millions in turnover without having to raise a minimum amount of liable capital and at the same time benefiting from tax privileges as a recognised non-profit corporation – what is utopian for classic business enterprises is "business as usual" in many places in today's licensed football. But how do professional sports clubs in the time-honoured legal form of the registered association (e.V.) fit in with the structural and organisational requirements of modern football and, in view of the economic excesses, hasn't the legal form long since been missed? This book sheds light on how football clubs have progressively distanced themselves from the legal model and what considerable, yet often underestimated, consequences this entails.