The tax treatment of associations and non-profit limited liability companies

The title of this book is ’The Tax Treatment of Associations and Non-Profit Limited Liability Companies’. The aim is to provide a detailed overview of important organisational and tax aspects of both legal forms. In addition, a comparison of the two organisational forms is provided in order to highlight the most important differences and similarities. The work is primarily aimed at advisory professions such as tax consultants, solicitors and stakeholders of associations and non-profit limited liability companies. The research question is therefore as follows: To what extent do associations differ from non-profit limited liability companies from a tax perspective, and what criteria are important in order to be able to claim tax benefits? In short, it can be said that the differences lie primarily in the organisational area and in the public image. When it comes to the criteria for tax benefits, there are no differences between associations and non-profit limited liability companies, with the exception of conceptual deviations.