The Federal Finance Court (BFH) has decided that activities of a non-profit GmbH for the benefit of its members are not subject to VAT if certain conditions are met. It could be a matter both of tax-exempt services provided by an association of persons to its non-profit members in return for reimbursement of the exact costs and of tax-exempt services provided by a non-profit institution to its members for religious purposes in return for a contribution determined in accordance with the articles of association.
Source: stb-berning.de
