Re: Trusted Organisation status for DebConf15's legal entity

[Andreas Barth <aba@ayous.org>]

* Andreas Barth (aba@ayous.org) [140427 01:10]:
> * Richard Hartmann (richih.mailinglist@gmail.com) [140427 00:40]:
> > On Sun, Apr 27, 2014 at 12:29 AM, Andreas Barth <aba@ayous.org> wrote:

> > > Debconf has a different tax situation than a normal TO setup
> > > (especially given the amount of money might bring us into VAT if we
> > > like it or not), so keeping those apart has some advantages to reduce
> > > long-term overhead.
> > 
> > I fail to see how, please expand.
> 
> If you get money where you provide some value for (and sponsorship
> might fall into that category, if e.g. logos are shown somewhere),
> then this money is VAT-taxable (unless one of the exceptions of the
> Umsatzsteuergesetz is applicable) if it is more than a certain limit,
> and the amount of money debconf is using is well above that limit.
> Additionable it could save money to be VAT-taxable because it might be
> that you need to pay less VAT than you could substract from the goods
> you buy. All of that is a bit more complex (and legally binding for a
> couple of years) than a normal TO would need, and also needs binding
> answers from the tax authorities before.

Please see
http://www.bestellen.bayern.de/application/stmug_app000028?SID=1886820523&ACTIONxSESSxSHOWPIC%28BILDxKEY:06003006,BILDxCLASS:Artikel,BILDxTYPE:PDF%29
for a few more details about which taxes need to be payed. It also
contains a short by-law template which is sufficient for being
tax-exempt (page 112ff).



Andi