German Taxation Aspects of Non-Profit Organisations and Charitableness

Effective EU cross-border charity management needs a specific tax framework, non-discrimination for the European Foundation, and a balance of law harmonization and inclusivity. The article explores the changing EU legal environment for non-profits, covering cross-border charity, non-discrimination, regulatory diversity, charity law nationalisation, and integration prospects via a European Foundation. The study examines EU legal frameworks for non-profits, analysing their development, challenges, and prospects with emphasis on the European social model, tax benefits, and the European Foundation concept. The study underscores the importance of harmonising charity law within the EU to address challenges such as cross-border activities, discriminatory practices, and diverse legal frameworks, suggesting a potential benefit in establishing a European Foundation for this purpose.