Die Besteuerung begünstigter Vereine mit besonderem Fokus auf die neuen Möglichkeiten betreffend Spendenabsetzbarkeit durch das Gemeinnützigkeitsreformgesetz 2023

Abstract

This thesis deals with the tax treatment of beneficiary associations in Austria, with a particular focus on the changes brought about by the Public Benefit Reform Act 2023. The choice of topic results from my many years of practical experience as the leader of a rural youth group, which has often confronted me with tax issues in connection with associations, especially at association festivals. The comprehensive legal changes brought about by the GemRefG 2023 finally gave me the impetus to take a closer look at the tax framework for beneficiary associations in the context of this thesis. Furthermore, the association system in general plays an important role in Austria, which means that the changes affect a large part of Austrian society. In terms of content, the work is divided into several parts. First, the legal basis, the definition of charitable status, charitable activity and ecclesiastical purposes according to the BAO, as well as the requirements for a beneficiary association are presented. This is followed by a systematic presentation of the tax framework. The main focus here is on corporation tax, VAT and the deductibility of donations before the reform. Then the Charities Reform Act and its changes are presented with regard to the newly introduced lump sum for volunteers, the expansion of the purposes for which donations are eligible and the simplification of the application procedure for charitable donations. The tax implications, benefits and challenges and risks are also discussed. challenges and risks. The work is based on a comprehensive analysis of the literature and legislation, as well as the current guidelines. In addition, it is shown that non-profit associations can benefit from extensive tax advantages in many cases. The prerequisite is, of course, that the legal requirements have been met. The reform not only brought material improvements such as new tax allowances, but also important simplifications. These include the simplified application for tax relief on donations and more legal certainty for associations, for example with regard to the volunteer allowance, as prior to the new regulations this was only set out in the association guidelines and therefore had no legal background. In the long term, all of this will help to strengthen voluntary work and promote the non-profit sector.

Date of Award	2025
Original language	German (Austria)
Supervisor	Marina Luketina (Supervisor)