Taxation of non-profit associations in the area of income taxes (corporate income tax, trade tax)
What deadlines must be paid attention to?
- The deadline for informing the tax office about the formation of the association is one month (§ 137 of the tax code).
- In principle, the tax return Gem 1 (if applicable Gem 1A) as well as possibly a corporation tax return KSt 1 B and a trade tax return GewSt 1 A with all annexes/documents must be submitted by the expiry of the statutory deadline on 31 May of the year following the calendar year for which the tax return is submitted.
- For taxpayers whose return is prepared by e.g. tax advisors, this deadline has generally been extended to 31 December of the year in question.
- The tax offices have the option of requesting returns with reasonable notice for a date prior to the expiry of the generally extended deadline.