T-shirts, buttons, and other swag

[mikapfl]

It would be great if we had buttons, stickers, T-shirts and more. Let's discuss what we need here.

[bussec]

Relavant tax regulation

summarizing from deRSE20 discussions (issue #155)

• Abgabenordnung (AO, German tax code) distinguishes between ideeller Bereich (IdeeB), Zweckbetrieb (ZweckB, AO §65) and wirtschaftlicher Bereich (WirtB). Note that only income of the IdeeB class is fully tax-exempt.
• Selling swag will be considered WirtB, as it does not directly contribute to reach the goals of the association.

Umsatzsteuer (USt):

• Based on sales ("Umsatz")
• Applies to ZweckB and WirtB; IdeeB is exempt
• Tax rate is 7% for ZweckB (UStG §12 (2) 8a) and 19% for WirtB (reduced rate of 7% for some goods or services)
• An e.V. is eligible for Vorsteuerabzug (UStG §15 in combination with BGB §14)
• Exemption: Kleinunternehmer according to UStG §19 (< 22 kEUR sales in the previous year and < 50 kEUR expected sales in the current year)

Körperschaftsteuer (KSt)

• Based on income ("Gewinn")
• Applies only to WirtB and only if sales (not income) in a fiscal year are above 35 kEUR (AO §64 (3))
• Effective tax rate is 15.825% (15% KSt + 5.5% Solidaritätszuschlag)
• Tax-free amount of income is 5 kEUR (KStG §24)

Gewerbesteuer (GewSt)

• Based on income ("Gewinn")
• Applies only to WirtB and only if sales (not income) in a fiscal year are above 35 kEUR (AO §64 (3))
• Tax rate is 14.35% (3.5% base rate * 410% Hebesatz Berlin)
• Tax-free amount of income is 5 kEUR (GewStG §11 (1) 1)

[mikapfl]

Hi,

thanks for the overview. I think all our envisioned swag would be under any of these applicable maximum amounts (under 22 kEUR sales and under 5 kEUR income). The question that remains would be: do we need to get any approval or similar beforehand or can we just start buying + selling stuff and then declare that afterwards in the tax report?

Cheers, Mika