Associations that use false information to comment on government corona measures and call for resistance must fear for the tax privilege of non-profit status.

The Federal Fiscal Court (BFH) clarified this in an urgent procedure and thus made the work of corona deniers considerably more difficult.

The court did not mention the name of the association; according to the German Press Agency, it could be the association “Medical professionals and scientists for health, freedom and democracy” (MWGFD).

Initially, the association did not answer a request from the FAZ.

Corinna Budras

Business correspondent in Berlin.

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There are tax advantages associated with non-profit status. If an association loses its non-profit status, this often also affects the amount of donations, as the supporters can no longer deduct the expenses from tax. The dispute concerned an association that set itself the goal of "promoting public health and promoting the general democratic state". In practice, however, he mainly fought against government measures to contain the pandemic. He questioned the effectiveness of masks to protect against infection, called for the lifting of all measures and pointed out the right to resist. A board member of the association spoke of the "possible dependence of politicians on other powers" in connection with the fight against the pandemic.This has just as little to do with informing the population about the public health system as it does with promoting democracy, explained the BFH: “For this, a corporation must deal comprehensively with the basic democratic principles and appreciate them objectively and neutrally with intellectual openness. However, the association did not do this. "

Regarding Attac decision

With this procedure, the judges specified their earlier case law, which in 2019 first affected the globalization-critical organization Attac.

The finance judges revoked Attac's non-profit status because of numerous political activities that were not in themselves a charitable purpose.

In the current decision, the judges have now made it clear: A non-profit association may indeed influence the formation of political will, but only to the extent necessary to achieve its statutory purpose (Ref .: VB 25/21).

The Alliance Legal Security for Political Will-Formation eV, an amalgamation of 180 associations and foundations, is critical of the decision.

The BFH is going in the right direction to allow political means to pursue charitable purposes, but repeat unclear limits such as “intellectual openness”.

The basic rights and objective foundations are useful as limits, said Allianz board member Stefan Diefenbach-Trommer.