GFF expert legal opinions shows urgent need for reform of non-profit law
Legal opinions on the political participation of civil society organizations
What requirements arise from European human rights for German non-profit law? Prof. Dr. Dr. Patricia Wiater explores this question in the GFF expert opinion “Political participation of civil society - human rights framework for the treatment of non-profit organizations”. In her expert opinion, the author comes to the conclusion that European human rights guarantee the political participation of civil society organizations. Germany is therefore under pressure to legally recognize and safeguard the political activities of NGOs and associations in order to avoid the risk of violating European human rights.
You can download the expert opinion here: German version/ English version.
Study “Shrinking Spaces in Germany, Shrinking Spaces in Europe”
Civil society is in danger - not only in countries such as Poland and Hungary, but also in Germany. Together with the Open Society Foundations, we have produced the study “Shrinking Spaces in Germany, Shrinking Spaces in Europe” on the situation of civil society in Europe. The study shows that political engagement by civil society is not only restricted in autocratic countries, but also in countries that we perceive as intact democracies. We also provide recommendations on how Germany can set an example against dangerous developments and protect politically engaged civil society when reforming its non-profit law.
You can download the study here: German version / English version.
Expert legal opinion “Political activities of non-profit organizations”
Prof. Dr. Sebastian Unger (Ruhr University Bochum) clarifies controversial questions of the non-profit law reforms on behalf of the GFF with the groundbreaking legal opinion “Political activities of non-profit corporations”: Under current law, the political activity of civil society organizations is compatible with non-profit status to a greater extent than assumed by the Federal Fiscal Court in its Attac decision.
The most important results:
- There are differences between party political activity and civil society political activity that justify different tax treatment.
- The legislator has greater leeway when it comes to tax incentives for political commitment in the area of civil society than in the area of political parties. You can download the report here.
You can download the expert opinion here (in German).