Even institutions which are devoted to serving social or welfare-related objectives are subject to tax law. This is the case not only for commercially active companies, but also for non-profit entities. Today, they are regularly audited by the tax authorities and, in some cases, quite intensively. Corporate income tax, trade tax, VAT, non-profit and donations legislation, real estate transfer tax, real estate tax, inheritance and gift tax – these are the main tax types and issues. In general, our activities include: Processing of all on-going tax issues; representation in tax courts and vis-à-vis authorities; support in case of outsourcing, collaborations, mergers and privatizations; (tax-related) drafting of statutes.
We provide comprehensive legal services to clients in particular in the following areas:
- Municipal, church, university, free non-profit and private sponsors,
- Operators of facilities in the field of health and disability care and support,
- Welfare associations,
- Welfare facilities,
- Science and research facilities,
- Facilities for the elderly,
- Mobile care services,
- Children’s and youth organizations,
- Donation collecting organizations,
- Cultural institutions
- Sports clubs and associations, as well as
- Nationally and internationally active relief organizations (e.g. in the field of development aid and disaster relief).
We are represented on relevant bodies such as the IDW and the German Hospital Federation in order to address aspects – for example, in the context of hearings in the legislative process – that are of importance for social institutions as early as possible. We are represented on bodies of social institutions, and particularly supervisory bodies; this helps us to ensure a consistent focus of our consulting activities on the specific interests of enterprises in the healthcare and the social services sector. We regularly publish on general and current tax issues in healthcare and the social services sector, as well as regularly appear as keynote speakers at all major events.
Through our associate company, BDO LEGAL Rechtsanwaltsgesellschaft mbH, we cover all legal aspects relevant to the healthcare and social services sector. We thus offer comprehensive legal, tax and business consultancy through our expert teams, whose composition is oriented on requirements for specific issues.