Flick Gocke Schaumburg is one of the leading legal and tax advisory firms for tax-exempt organizations, particularly non-profit organizations and legal persons under public law, including churches.
The advisors in our NPO team share a common aim: to ensure our clients can work sustainably and with legal certainty. With our industry-based approach and long-standing experience, we know the pitfalls our clients can face.
Advisory across the board
Our expertise encompasses non-profit law, association law and foundation law, and all types of taxation, including income taxes and VAT. We assist in the structuring of CSR projects and advise clients on tax audits, transactions, and reorganizations (mergers, spin-offs, and changes of legal form). We also advise charitable organizations on accounting matters, auditing, and tax compliance, and we represent clients before the tax courts.
We are specialists in the taxation of non-charitable foundations, such as family and business foundations, as well as societies and associations, in particular professional and sports associations, and the personal taxation of athletes.
Expert guidance through complex regulations
Our clients value our rapid and reliable guidance. We present the increasingly complex regulations in an easily understandable way. In interdisciplinary teams, we advise not only on the various types of tax (such as income taxes and VAT) but also on non-profit law, constitutional law and financial reporting.
We are opinion leaders who regularly publish in trade journals and hold presentations across Germany. We work with leading associations in the non-profit sector and maintain close contacts with leading academics, judges and senior administrators in the third sector.
Our expertise at a glance
- Formation, choice of legal form
- Corporate governance
- Use of funds
- Cross-border projects
- Sale and purchase of assets (e.g. corporate investments)
- Restructuring (e.g. mergers, spin-offs, change of legal form)
- CSR project design
- Foundation structuring in relation to succession planning
- Non-profit status
- Corporate income tax, trade tax
- Capital withholding tax
- Wage tax, social security
- Payroll accounting
- Tax audits
- Representation before association registers and commercial registers
- Representation before the authorities supervising foundations
- Litigation before tax and administrative courts
- Litigation before civil courts (e.g. in disputes between foundation bodies)
- Preparing and auditing annual financial statements
- Valuing investments in companies, real estate and other assets
- Preparing impairment certificates for restructuring projects
- Law of not-for-profit organizations
- Donations law
- Foundation Law and Association Law
- International Tax Law
- Public funding law
- Bodies: remuneration, liability, disputes
- Insolvency law, restructuring
- Labor and employment law
- Data privacy law
- Competition and antitrust law
- Appropriateness and structuring
- Practical implementation
- In-house training programs
FGS Treuhandgesellschaft für Stiftungsvermögen mbH is a responsible body for non-independent foundations, and manages and administers foundations with legal capacity.
FGS Digital GmbH develops IT solutions for tax departments.
Brochure: Advisory for non-profit organizations
Interview: Take a look behind the scenes
Civil society and the public sector
Auditing and business valuation:
Preparing annual financial statements
Bookkeeping (corporate entities, family offices, private clients)