Re: [Debconf-team] [Debconf13-localteam] DebConf 13 legal association
* Philipp Kern (pkern@debian.org) [120901 20:51]:
> 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…
Actually, that's not completly true.
>From the tax-point the charitable consists of four different areas.
If the ones making business (Zweckbetrieb and Wirtschaftlicher
Geschäftsbetrieb) has more than a certain volume, it needs to collect
VAT (and it could even opt out of the "small businesses rule" and
always collect VAT). The only exception is that certain charitable
things are VAT-free. All other charitable things are with reduced VAT
however, which is even better as you could then collect normal VAT.
Andi
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