What is a fight club


1. Characterization: In the sense of the BGB, an association is an association of persons with a corporate constitution, calculated for a certain period of time, which is thought of as a unified whole, therefore has an overall name and is independent of changes in members. Associations are supported by members from whom “all power emanates”. In assemblies they determine the statutes and questions of principle, elect the subordinate organs (board of directors, presidium) and control the fulfillment of their tasks.

2. The education of an association is not subject to any restrictions unless it pursues a prohibited purpose.

3. Legal capacity an association can achieve:
(1) If its purpose is directed towards an economic business operation, by state award (§ 22 BGB, economic association);
(2) Otherwise by entry in the register of associations (Section 21 BGB; registered association (e.V.)).

3. To a club without legal capacity the law of the civil society (GbR) applies accordingly (§ 54 BGB).

4. Taxation: Associations are subject to corporation tax, regardless of their legal form, economic associations are also subject to trade tax. Associations are subject to sales tax with their business area; The membership fees are also subject to sales tax if they are paid for a service that the club makes available to its members (e.g. the case with sports clubs); however, tax exemptions may then also have to be observed. Regardless of this, the purchase of items from other EU member states can trigger sales tax for the association (acquisition tax, semi-entrepreneur).

See also non-profit organization (NPO).