Re: [Debconf-team] [Debconf13-localteam] DebConf 13 legal association
Philipp Kern <pkern@debian.org> writes:
> On Fri, Aug 31, 2012 at 11:21:09AM +0200, Philipp Hug wrote:
>> The budget of dc13 is above the limit where you have to start paying VAT,
>> whereas debian.ch's budget isn't and won't be in the near future.
>
> Why is that? Do you think that it's not eligible to be recognized as a
> charitable non-profit? I'm just interpolating from German law, but for
> non-profit missions you're not able to recover VAT and not obliged to collect
> VAT. Of course that would depend on the association being recognized to be
> charitable…
>
> For the business arm of the association that might be the case if the revenue
> in that particular branch of operations is too big, of course. But again just
> interpolating from German's tax laws which apply, for instance, to
> FFIS.
Yes and here interpolation is wrong. While charitable organisations can
get exempt from "normal" taxes this is not possible for VAT in
Switzerland above a certain amount of sales (probably CHF 150'000 in our
case). Philipp Hug is currently investigating the exact conditions with
the federal tax office.
Paying VAT can also be a financial benefit for us. We are trying to have
the conference recognized as "educational". This would mean that all the
conference fees would be exempt from VAT. And we also hope that non Swiss
sponsors don't have to pay VAT. As we will pay VAT on accomodation and
food anyway we might get more input tax back than we have to pay.
Best,
Gaudenz
[1] http://www.estv.admin.ch/mwst/themen/00154/00589/index.html?lang=de
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