Gemeinnützigkeit der eingetragenen (Ideal)Genossenschaft – eine Bestandsaufnahme

Hippeli Michael and Matheis Frank
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Hippeli Michael: Frankfurt a. M.
Matheis Frank: Sozietät Dr. Matheis & Forsch in Landstuhl

Zeitschrift für das gesamte Genossenschaftswesen, 2009, vol. 59, issue 3, 234-245

Abstract: According to the new cooperative legislation in Germany, the traditional principle of member promotion has been extended. Cooperatives now may follow the principle of promoting the common weal. In this case, the company’s tax burden will be reduced. Seemingly, there are incompatibilities between the regulations fixed in the cooperative law on the one side and the tax legislations on the other. It can be shown, however, that those problems can be resolved by appropriately formulating the statute of a cooperative.

Date: 2009
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DOI: 10.1515/zfgg-2009-0305

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