Gemeinnützigkeitsrecht und Spendenrecht.

Format:

Book

Author/Creator:

Hüttemann, Rainer.

Language:

German

Subjects (All):

Nonprofit organizations--Law and legislation.

Nonprofit organizations.

Tax exemption--Law and legislation.

Tax exemption.

Physical Description:

1 online resource (1236 pages)

Edition:

6th ed.

Place of Publication:

Basel/Berlin/Boston : Otto Schmidt KG, Verlag, 2025.

Summary:

This book, authored by Prof. Dr. Rainer Hüttemann, provides a comprehensive analysis of donation law and tax regulations as they relate to charitable organizations and nonprofit entities in Germany. It discusses legislative changes, administrative rulings, and legal decisions affecting the third sector, including recent developments in European Union law. The book is designed to assist professionals working with nonprofit organizations, such as tax advisors and legal experts, by offering systematic insights and practical examples to navigate the complexities of donation law. In its sixth edition, it includes updated content on legislative amendments, financial administration guidelines, and court rulings relevant to charitable activities and tax exemptions. The text serves as a resource for practitioners, policymakers, and scholars interested in the legal and financial framework supporting civil engagement and nonprofit operations. Generated by AI.

Contents:

Intro

Vorwort zur sechsten Auflage

Vorwort zur ersten Auflage

Inhaltsübersicht

Abkürzungsverzeichnis

Literaturverzeichnis

1. Teil Grundlagen der Gemeinnützigkeit

Kapitel 1 Steuerliche Förderung der Gemeinnützigkeit

Kapitel 2 Steuerbegünstigte Körperschaften

Kapitel 3 Steuerbegünstigte Zwecke

2. Teil Gemeinnütziges Handeln

Kapitel 4 Grundsätze des Gemeinnützigkeitsrechts

Kapitel 5 Gemeinnützige Mittelverwendung

3. Teil Wirtschaftliche Betätigung

Kapitel 6 Wirtschaftliche Betätigung und steuerliche Gemeinnützigkeit

Kapitel 7 Besteuerung gemeinnütziger Körperschaften

4. Teil Steuerbegünstigte Zuwendungen und andere Leistungen

Kapitel 8 Steuerlicher Spendenabzug

Kapitel 9 Sonstige Steuervergünstigungen

Stichwortregister.

Notes:

Description based on publisher supplied metadata and other sources.

Part of the metadata in this record was created by AI, based on the text of the resource.

ISBN:

3-504-38898-6

OCLC:

1521521749