• Home
  • Imprint
  • Privacy policy
  • Terms
  • Agile and lean law firm
  • Ideal partner
  • Contact
  • Videos
ITMediaLaw - Rechtsanwalt Marian Härtel
Warenkorb
Plugin Install : Cart Icon need WooCommerce plugin to be installed.
  • en English
  • de Deutsch
  • About lawyer Marian Härtel
    • About lawyer Marian Härtel
      • Ideal partner
      • About lawyer Marian Härtel
      • Video series – about me
      • Why a lawyer and business consultant?
      • Principles as a lawyer
      • Focus on start-ups
      • Nerd und Rechtsanwalt
      • Ideal partner
      • How can I help clients?
    • Über die Kanzlei
      • How clients benefit from my network of colleagues, partners and service providers
      • Quick and flexible access
      • Agile and lean law firm
      • Team: Saskia Härtel – WHO AM I?
      • Price overview
    • How can I help clients?
    • Sonstige Informationen
      • Einwilligungen widerrufen
      • Privatsphäre-Einstellungen ändern
      • Historie der Privatsphäre-Einstellungen
      • Privacy policy
    • Testimonials
    • Imprint
  • Leistungen
    • Focus areas of attorney Marian Härtel
      • Support with the foundation
      • Games law consulting
      • Advice in e-commerce
      • Support and advice of agencies
      • Legal advice in corporate law: from incorporation to structuring
      • Legal compliance and expert opinions
      • Streamers and influencers
      • Cryptocurrencies, Blockchain and Games
      • Outsourcing – for companies or law firms
    • Arbeitsschwerpunkte
      • Games and esports law
        • Esports. What is it?
      • Corporate law
      • IT/IP Law
      • Consulting for influencers and streamers
        • Influencer & Streamer
      • Contract review and preparation
      • DLT and Blockchain consulting
        • Blockchain Overview
      • Investment advice
      • AI and SaaS
  • Artikel
    • Langartikel / Guides
    • Law and computer games
    • Law and Esport
    • Law on the Internet
    • Blockchain and web law
    • Online retail
    • Data protection Law
    • Copyright
    • Competition law
    • Copyright
    • EU law
    • Law on the protection of minors
    • Labour law
    • Tax
    • Kanzlei News
    • Other
  • Videos/Podcasts
    • Videos
    • Podcast
      • ITMediaLaw Podcast
      • ITMediaLaw Kurz-Podcast
  • Knowledge base
  • Contact
  • E-Books
  • Vertragsmuster
  • Privacy policy
  • Terms
  • Kostenlose Vertragsmuster
Kurzberatung
  • About lawyer Marian Härtel
    • About lawyer Marian Härtel
      • Ideal partner
      • About lawyer Marian Härtel
      • Video series – about me
      • Why a lawyer and business consultant?
      • Principles as a lawyer
      • Focus on start-ups
      • Nerd und Rechtsanwalt
      • Ideal partner
      • How can I help clients?
    • Über die Kanzlei
      • How clients benefit from my network of colleagues, partners and service providers
      • Quick and flexible access
      • Agile and lean law firm
      • Team: Saskia Härtel – WHO AM I?
      • Price overview
    • How can I help clients?
    • Sonstige Informationen
      • Einwilligungen widerrufen
      • Privatsphäre-Einstellungen ändern
      • Historie der Privatsphäre-Einstellungen
      • Privacy policy
    • Testimonials
    • Imprint
  • Leistungen
    • Focus areas of attorney Marian Härtel
      • Support with the foundation
      • Games law consulting
      • Advice in e-commerce
      • Support and advice of agencies
      • Legal advice in corporate law: from incorporation to structuring
      • Legal compliance and expert opinions
      • Streamers and influencers
      • Cryptocurrencies, Blockchain and Games
      • Outsourcing – for companies or law firms
    • Arbeitsschwerpunkte
      • Games and esports law
        • Esports. What is it?
      • Corporate law
      • IT/IP Law
      • Consulting for influencers and streamers
        • Influencer & Streamer
      • Contract review and preparation
      • DLT and Blockchain consulting
        • Blockchain Overview
      • Investment advice
      • AI and SaaS
  • Artikel
    • Langartikel / Guides
    • Law and computer games
    • Law and Esport
    • Law on the Internet
    • Blockchain and web law
    • Online retail
    • Data protection Law
    • Copyright
    • Competition law
    • Copyright
    • EU law
    • Law on the protection of minors
    • Labour law
    • Tax
    • Kanzlei News
    • Other
  • Videos/Podcasts
    • Videos
    • Podcast
      • ITMediaLaw Podcast
      • ITMediaLaw Kurz-Podcast
  • Knowledge base
  • Contact
  • E-Books
  • Vertragsmuster
  • Privacy policy
  • Terms
  • Kostenlose Vertragsmuster
ITMediaLaw - Rechtsanwalt Marian Härtel

ITMediaLaw - Rechtsanwalt Marian Härtel > Esport and politics > Esport Association for the Promotion of Youth?

Esport Association for the Promotion of Youth?

6. December 2018
in Esport and politics, Esport Business, Law and Esport, Tax
Reading Time: 5 mins read
0 0
A A
0
taxes 651909 1280 1

As already explained in this article, the linchpin in assessing whether an association can be recognized as a non-profit organization is Section 52 of the German Tax Code. As also mentioned here and here, a classification under

21. the promotion of sport (chess is considered a sport);

due to the DOSB’s decision. Which is not to say that it is impossible, but more so in a later article, by also commenting on alternatives and other questionable sports decisions.

However, this does not mean that a club that may include the subject of esport can never be recognized as a non-profit organization. For example, Section 52 AO knows a total of 25 reasons for charitable status and the corresponding comments on the tax code and the law of associations, listing countless court decisions on numerous variants.

Thus, under certain circumstances, the promotion of youth and elderly welfare could be a prerequisite that would lead to non-profit status under No. 4. But is this alternative relevant for esport clubs?

Well, for this you should go back to my general contribution. In it I explained that the most important point in the evaluation of a charitable organization is the purpose of the association, which is also one of the most important points in the statutes of a club.

In order to be able to benefit from the promotion of young people, at least three points must be taken into account.

  • The purpose of the association must be formulated accordingly
  • The corresponding undertakings must first be presented in a credible manner and subsequently, in the event of a review, also be demonstrated.
  • The purpose of the association must also be “lived”.

So it will not work to set up an association which, in fact, only has the content of “joint gambles”, but which, as an “excuse”, is about the promotion of young people and therefore – in a striking way – wants to save taxes.

For example, it would be conceivable to formulate as follows:

The association pursues exclusively and directly charitable purposes within the meaning of the section “Tax-favored purposes” of the Tax Code. The Club is selflessly active; He does not pursue primarily self-economic Purposes.

The reason for the formulation is simple. There must always be a justification for the charity and there should be a reference to the fact that one wants to provide special services to society.

Although the association is, purely legally, the basic form of the corporation, it may not pursue its own economic purposes. In fact, however, this already includes the word ‘non-profit’. The question may now arise as to how football clubs and similar organisations can handle such a large amount of money. Well, on the one hand, the amount of the income of the association does not yet say anything about the possible commerciality of the association. On the other hand, there are exceptions and possibilities of circumvention. However, these complicate both the legal structure, the tax treatment and the other management of the association. For example, in the case of professional sports clubs, things such as player salaries, transfer sums, ticket revenues, sponsorship payments and much more are often spun off into separate corporations, where the actual sports club, if any, has only one shareholder role. It is also theoretically possible to split a club. The income and expenses of an association can be divided into an economic and a non-profit part. However, this requires clean accounting and organisation, which is, however, and is absolutely necessary in order not to lose a charitable status later on.

In addition, an association may also work economically, but it is crucial that the non-profit part is in the foreground. This was decided by the Federal Court of Justice by order of 16.05.2017.

The purpose of the association is to promote youth welfare.

This purpose of the statutes is mandatory according to the above mentioned, since the purpose of the association must have a reference as to why it should be recognized as a non-profit.

In addition, according to Section 60 of the Tax Code:

1. The purposes of the statutes and the way in which they are implemented shall be so precise as to determine, on the basis of the statutes, whether the statutory conditions for tax advantages are met. The statutes must contain the provisions set out in Appendix 1.
2. The statutes shall comply with the prescribed requirements for corporation tax and business tax throughout the assessment or assessment period, and for other taxes at the time of the tax being created.
However, a purely striking representation is not sufficient, rather/ should/ the statutes must already explain how and how the promotion of young people is to be achieved. There are no specific things to be mentioned, but it must be described in a rough way.
For example, it could be assumed that, as measures, there should be regular events as public, supervised leisure activities for young people and/or that the association is committed to the media-educational care of young people, to enable them to critically reflect on the opportunities and dangers of electronic sport and to communicate responsibly on the Internet.
It can also be helpful to involve parents of youth, for example, by offering counseling to parents or other guardians to better empower them to protect children and youth from harmful influences.

 

Finally, one could counter the DOSB’s claim that sport is not sport and has no other purpose than “daddling” by specifically including offers of supervised online trainings and meetings for the competence education and enlightenment of young people. The objectives of these offers could then be the promotion of motor and mental skills, such as hand-eye coordination, responsiveness and tactical thinking, as well as the promotion and formation of social skills such as teamwork, communication and conflict management.

These are all points that have always been mentioned in the context of the discussion on recognition as a sport and which make a meaningful contribution to youth development in order to enable Germany to become a junior player in esport and, on the other hand, to actually provide social the importance of esports in today’s world.

With these or similar formulations, as well as proof that this purpose is also to be lived, an entry as a non-profit association could work in the register of associations.

It is best to make representations to your competent tax office beforehand and clarify certain formulations. The issue of non-profit-making is still a matter for individual tax offices, as long as there are no decisions of financial courts or directives of the Chief Financial Directorate on issues of esports, both of which I am not aware of.

Individual formulations and structures of the association can be relevant. An agreement with a lawyer can therefore be very helpful. This also applies because a mishandling of taxes, accounting, misallocation or use of funds and grants as well as numerous other aspects could not only lead to the loss of a non-profit- but in the worst case also tax evasion and thus a criminal offence.

 

Tags: BeratungBusinessCorporationDevelopmentEntscheidungenDevelopmentEsportEsportEsportsEsportsFederal courtinternetinternetKILawLigaLigaManagementManagementMotionPaymentCommissionSponsorSponsorEvents

Beliebte Beträge

Esport: How long can a player contract run?

Esport: How long can a player contract run?
19. June 2019

In the context of the questions about transfer fees or talent promotion, professional teams or agencies in esport always ask...

Read moreDetails

As a teenager, make e-sports men/streamers self-employed?

As a teenager, make e-sports men/streamers self-employed?
2. January 2020

The industry of streamers and e-sports enthusiasts is very young compared to other industries and therefore also for lawyers and...

Read moreDetails

Tfue vs. FaZe: What does German law say about this?

7. June 2019

Tfue vs. FaZe on everyone's mouth The subject of Tfue's lawsuit against FaZe (I wrote briefly about it in this...

Read moreDetails

Newzoo Esport Report

Newzoo Esport Report
7. November 2022

Newzoo has published the Global Esports Market Report 2019. It provides a detailed look at the economics of Esports -...

Read moreDetails

Bootcamps and talent promotion in esport? Player sale possible?

Bootcamps and talent promotion in esport? Player sale possible?
18. June 2019

A few months ago I published an article on the subject of transfer fees in esport. In the meantime, when...

Read moreDetails

DOSB and Esport: My comment on the comment

DOSB and Esport: A commentary
31. October 2018

Yesterday I published my comment on the current decision of the DOSB. On news and on social media, there was...

Read moreDetails

Interview for the German Lawyer Hotline

Interview for the German Lawyer Hotline
7. November 2022

Recently I gave an interview to the German Lawyer Hotline about Esport, a few current topics in Esport and my...

Read moreDetails

Study on violence in games – no connection with player behavior

Study on violence in games – no connection with player behavior
7. November 2022

The topic of "violence in computer games" is probably as old as any other topic in the computer games industry....

Read moreDetails

Research Center Esport Law at the University of Augsburg

Research Center Esport Law at the University of Augsburg
7. November 2022

On January 09, 2019, the first university research center for esports law (FeSR) in Germany was founded at the Faculty...

Read moreDetails
Creation height

Creation height

28. June 2023

Introduction The level of creation is a term used in copyright law to determine whether a work has a sufficient...

Read moreDetails
Publishing contract

Publishing contract

27. June 2023
Age verification systems (AVS)

Age verification systems (AVS)

16. October 2024
Amortization

Amortization

16. October 2024
signatures download clipart 29

Electronic signature

29. March 2025

Podcast Folgen

Rechtliche Herausforderungen innovativer Geschäftsmodelle

Rechtliche Herausforderungen innovativer Geschäftsmodelle

26. September 2024

In dieser fesselnden Podcast-Episode tauche ich als IT- und Medienrechtsanwalt tief in die Welt der rechtlichen Herausforderungen ein, die mit...

Juristische Trends für Startups 2025: Chancen und Herausforderungen

Juristische Trends für Startups 2025: Chancen und Herausforderungen

19. April 2025

In dieser Episode beleuchten wir die rechtlichen Entwicklungen, die das Startup-Umfeld 2025 prägen werden. Von der KI-Regulierung über neue Kryptowährungsrichtlinien...

Legal challenges when implementing confidential computing: data protection and encryption in the cloud

Smart Contracts und Blockchain

22. December 2024

In dieser fesselnden Podcast-Episode tauch ich tief in die Welt der Blockchain-Technologie und Smart Contracts ein. Die 25-minütige Folge beleuchtet,...

“Digitales Recht Entschlüsselt” mit Rechtsanwalt Marian Härtel

“Digitales Recht Entschlüsselt” mit Rechtsanwalt Marian Härtel

25. September 2024

In diesem spannenden 30-minütigen Podcast entschlüsselt Rechtsanwalt Marian Härtel die komplexe Welt des digitalen Rechts für Selbstständige, Startups und Solopreneure....

  • Home
  • Imprint
  • Privacy policy
  • Terms
  • Agile and lean law firm
  • Ideal partner
  • Contact
  • Videos
Marian Härtel, Rathenaustr. 58a, 14612 Falkensee, info@itmedialaw.com

Marian Härtel - Rechtsanwalt für IT-Recht, Medienrecht und Startups, mit einem Fokus auf innovative Geschäftsmodelle, Games, KI und Finanzierungsberatung.

Welcome Back!

Login to your account below

Forgotten Password? Sign Up

Create New Account!

Fill the forms below to register

All fields are required. Log In

Retrieve your password

Please enter your username or email address to reset your password.

Log In
  • Contact
  • Leistungen
    • Support with the foundation
    • Focus areas of attorney Marian Härtel
    • Consulting for influencers and streamers
    • Advice in e-commerce
    • DLT and Blockchain consulting
    • Games law consulting
    • Support and advice of agencies
    • Legal advice in corporate law: from incorporation to structuring
    • Cryptocurrencies, Blockchain and Games
    • Investment advice
    • Booking as speaker
    • Legal compliance and expert opinions
    • Legal advice in corporate law: from incorporation to structuring
    • Contract review and preparation
  • About lawyer Marian Härtel
    • About lawyer Marian Härtel
    • Agile and lean law firm
    • Focus on start-ups
    • Principles as a lawyer
    • The everyday life of an IT lawyer
    • How can I help clients?
    • Why a lawyer and business consultant?
    • Focus on start-ups
    • How can I help clients?
    • Team: Saskia Härtel – WHO AM I?
    • Testimonials
    • Imprint
  • Videos
    • Video series – about me
    • Information videos – about Marian Härtel
    • Videos on services
    • Blogpost – individual videos
    • Shorts
    • Third-party videos
    • Podcast format
    • Other videos
  • Knowledge base
  • Podcast
  • Blogposts
    • Lange Artikel / Ausführungen
    • Law on the Internet
    • Online retail
    • Law and computer games
    • Law and Esport
    • Blockchain and web law
    • Data protection Law
    • Labour law
    • EU law
    • Corporate
    • Competition law
    • Copyright
    • Tax
    • Internally
    • Other
  • en English
  • de Deutsch
Kostenlose Kurzberatung