Tax advisor for tax consulting in association law (NGOs, NPOs, and public-law entities)

We are happy to advise and support you from the formation and tax set-up of your association through to audits and appeal proceedings before the authorities. The interaction between the Associations Act and corporate income tax and VAT rules, together with the Federal Fiscal Code, is often complex and requires careful ongoing compliance.

Austrian association tax law is multifaceted and often presents significant challenges for board members and those responsible. Key decisions already need to be made at formation stage, as they directly affect tax treatment, charitable status and eligibility for funding later on. We support you in structuring your articles of association and your actual management so that purpose, use of funds and the tax framework are optimally aligned.

A special focus is the ongoing tax support of charitable, benevolent, church and cultural associations as well as sports and leisure clubs. We review which activities fall within the privileged sphere, where a taxable business operation exists and what this means for corporate income tax and VAT. This helps to avoid risks such as loss of charitable status, additional assessments following tax audits or withdrawal of donation deductibility at an early stage.

for example between the idealistic sphere, asset management, purpose operation and taxable business operation. We assist with the correct allocation of income and expenses, the set-up of meaningful cost accounting, and the structuring of membership fees, participation fees as well as sponsorship and advertising services. This creates transparency for governing bodies, members, funders and authorities.

from the correct handling of marginal employment, freelance service contracts and contracts for work and services through to lump-sum expense reimbursements and function fees. Together with our payroll team, we ensure that reporting and payment obligations are met and unpleasant surprises during audits are avoided.

From small volunteer-run organisations to professionally structured associations and non-profit organisations with substantial budgets. From our offices in Vienna and St. Pölten we advise associations throughout Austria, combining tax expertise with a practical understanding of day-to-day club realities.