Four spheres, and what each means for tax
Example: a year at a sports club
The club is invented, and so are its figures. It records the sphere on every invoice and receipt; the non-profit overview then shows for 2026:
| Sphere | Where the money comes from | Income | Consequence |
|---|---|---|---|
| Non-profit core area | fees from 205 members, donations with a donation receipt | €28,400.00 | tax-exempt |
| Asset management | interest on the reserve | €410.00 | tax-exempt |
| Purpose-related operation | fees for swimming courses | €12,300.00 | exempt from corporate income and trade tax |
| Commercial operation | summer festival, food and drinks | €18,500.00 | 37% of the exemption limit, no corporate income or trade tax |
Had the club taken €56,000 in its commercial operations with a surplus of €8,200, it would be above the limit. ZepDesk then calculates corporate income tax on the surplus: €8,200 minus the €5,000 allowance under § 24 KStG leaves €3,200, 15% of that is €480.00 and the 5.5% solidarity surcharge on it €26.40. Trade tax also has an allowance of €5,000. Who files what with the tax office is described under taxes and ELSTER.
Members, donations, reserves
You keep members with fee classes; ZepDesk raises the annual fees as receivables and creates a batch file for SEPA direct debit that you submit in online banking. Donation receipts follow the official template, individually or as a collective receipt per donor and year, with the amount in words.
You create reserves under § 62 AO with a deadline; for the free reserve ZepDesk suggests an amount, at most one third of the surplus from asset management and ten percent of the other funds to be used promptly. For the general meeting there is the treasurer's report as a PDF, broken down by sphere.
Also for gGmbH and gUG
The small g is not a legal form of its own. You set the company up as a GmbH or UG and mark it as non-profit, and a non-profit eG the same way. Spheres, the exemption limit, donation receipts and reserves then work as for an association, and annual accounts under HGB remain mandatory alongside. The €5,000 allowance under § 24 KStG does not exist for a non-profit corporation; ZepDesk calculates without it. The corporation plan applies at €79 a month, with the non-profit features included.
The obligations of a corporation are set out on the page UG, GmbH and AG, the way to the accounts on the page annual accounts.
What ZepDesk does not take on
The tax office recognises it. ZepDesk reflects the status stated in your exemption notice.
ZepDesk calculates the tax of the commercial operation; the return of a non-profit body is not yet generated electronically.
You submit the direct debit file to your bank yourself.
Set up your association.
Enter the date and file number of the exemption notice, set the default sphere per document, add members. For an e.V. or foundation €39 a month.