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Study on the Taxation of Non-Profit
Organization in German Tax Law
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Abstract
In this article brings the issue about the tax exemption for non-profit organizations in German Tax Law into us and bases on these discusses to deal with the problems in Taiwan law. The most impor-tant rule about the non-profit organizations in German tax law is the Abgabenordnung 1977 (regulations about tax and duty). According this regulation about the non-profit organizations with benefit of tax exemption has to fill the four facts: a public characteristic group dedicates unselfishly, directly and exclusively to carry out the public matters. These are good references for Taiwan Tax Lawmaker, be-cause the regulations in Taiwan Tax Law lack the positive descrip-tions about the non-profit organizadescrip-tions with benefit of tax exemp-tion. In the same situation are the regulations about the activities of non-profit organizations with benefit of tax exemption. Base on the study of German tax regulations is to check up those problems in Taiwan tax law system for non-profit organizations.
