Re: [Debconf-team] [Debconf13-localteam] DebConf 13 legal association
On 31/08/12 14:21, Didier 'OdyX' Raboud wrote:
> Le vendredi, 31 août 2012 13.28:06, Daniel Pocock a écrit :
>> On the issue of (a) leftover money and (b) membership, this is where a
>> limited company may be more appropriate, e.g DC13 GmbH or DC13 AG?
>
> No. Clearly not. In Switzerland, an association is the correct form of
> organisation to handle a benevolent-based event. Point.
>
It is not so clear without providing more detail - this varies between
every country
For example, I've heard that anyone who wants to make a GmbH or AG has
to pay a big security deposit for their employer taxes, and 10,000 CHF
per year in admin fees - those would be strong reasons not to make a
company in Switzerland, but instead of an association, DC13 could be a
company in the UK, the Virgin Islands or elsewhere.
For the benefit of those of us who are not familiar with the Swiss
system, it would be good if someone could briefly give a comparison of
an association vs a company on each of these criteria:
a) control/decision making
- association = democracy = 1 member 1 vote?
- company = shareholder control
b) winding up/distribution of assets
- association = subject to rules in the constitution or a vote by members?
- company = money back to shareholder?
c) taxes - is a company paying more taxes than an association? Is an
association tax free?
d) administrative costs
- annual Government registration fees?
- professional fees (accountant fee for tax return)?
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