So in advance I am only a layman, but several benefits would be: * Some of the points mentioned above. * Would be a Juridical person. Therefore legal liability as an association not as an individual. * The Association would be eligible for certain types of public funding. * (free or low-cost) use of halls or other "public spaces" by public bodies. * Basically _gemeinnützige Vereine_ ( _charitable_ associations) are (as far as I can tell) kinda like the [501(c)(3) Organization](https://en.wikipedia.org/wiki/501\(c\)_organization#501\(c\)\(3\)) e.g. [Python Software Foundation](https://www.python.org/psf/bylaws/). They have all the jazz of bylaws and annual member meetups and board of directors too. * **Street Creds**. _gemeinnützige Vereine_ are kinda popular, very democratic.
Financial benefits would be: * If the association is _Gemeinnützig_ (charitable), no registration fees for the _Vereinsregister_. * Donators / Corporate Donators can get a _Spendenbescheinigung_ (Donation receipt) and tax-cutting [up to 20% of their annual revenue](https://www.gesetze-im-internet.de/estg/__10b.html) as _special expenses_ or alternatively, the limit of four per thousand of annual sales plus wages and salaries. * No Taxes on donations, (Corporate-) Membership fees * Exemption from corporate income tax and trade tax for matters of the association and purpose operations/entities. * Turnover exemption limit of 35,000 euros in commercial business operations plus 5,000 euros exemption amount each for corporation tax and trade tax * Reduced VAT rate _7%_ for purpose operations/entities * If the association pays a trainer a _Übungsleiterpauschale_ ([Exercise leader allowance](https://de.wikipedia.org/wiki/%C3%9Cbungsleiterpauschale)) up to 3,000 euros/year are tax-free. (Actually this includes Trainers, instructors, educators, supervisors, lecturers). General volunteers can get a compensation for part-time voluntary activities up to 840 Euro/Year tax-free. * And possibly more ... 174 Pages is a long skim through. There is a difference between purpose operations and business operations. Purpose operations are only allowed if its necessary to fullfill the purpose of your bylaws (e.g. Conference/Workshop), business operations is anything else (e.g. sell sausages). **Skim trough material** 1. There is a very _fun_ pdf in german from NRW named [Associations & Taxes](https://broschuerenservice.nrw.de/files/8/0/8034a7e1d1624abc1f3501683298de6e.pdf). They outlined pretty much everything on sweet 174 pages. 2. [Benefits](https://www.buergergesellschaft.de/praxishilfen/arbeit-im-verein/rechtsgrundlagen/gemeinnuetzigkeitsrecht-gemeinnuetziges-steuerrecht/risiken-pflichten-vorteile/) if you're _Gemeinnützig_. 3. Also [here](https://www.firma.de/firmengruendung/gemeinnuetzigen-verein-gruenden-so-gehts/) is a german _howto_ and general overview in german about a charitable association. * * * So with (non-German-) for-profit corporations, corporations seem fine you dont have to tax any of your donations and there is a possibility to get a tax cut on the donator side ( _Spendenbescheinigung_ ). Seems like abroad corps are also fine, idk I skimmed it through and I found nothing against it (eitherway a law professional should rate it anyway). * * * UK being a shelter for our foundation would be interesting. My guess is that leaving the EU will do our goal no favors (Access to a broader range of EU funding, fewer restrictions, unpredicted things happen in UK, idk). That being said I'm open for any country, it just so happens that I'm german and researched a bit.
