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Strukturen gemeinnütziger oder Gemeinwohlzwecke verfolgender Genossenschaften

Author

Listed:
  • Geibel Stefan J.

    (Direktor des Instituts für deutsches und europäisches Gesellschafts- und Wirtschaftsrecht an der Ruprecht-Karls-Universität Heidelberg, Friedrich-Ebert-Platz 2, 69117 Heidelberg, Germany)

Abstract

Für Genossenschaften, die den Gemeinnützigkeitsstatus erlangen wollen oder erlangt haben, können die Vorschriften der §§ 51-68 AO als eine die Cooperative Governance prägende Vorstruktur begriffen werden. Es können hiernach drei Fallgruppen gemeinnütziger Genossenschaften unterschieden werden, aus denen wiederum genossenschaftsrechtliche Auswirkungen und Folgerungen abzuleiten sind. Die Fallgruppenbildung und die damit verbundenen strukturbildenden Merkmale können auf solche Genossenschaften übertragen werden, die zwar nicht den Steuervergünstigungsstatus erlangen, jedoch andere gemeinwohlfördernde Zwecke verfolgen.

Suggested Citation

  • Geibel Stefan J., 2025. "Strukturen gemeinnütziger oder Gemeinwohlzwecke verfolgender Genossenschaften," Zeitschrift für das gesamte Genossenschaftswesen, De Gruyter, vol. 75(4), pages 189-203.
    • Handle: RePEc:bpj:zfgewe:v:75:y:2025:i:4:p:189-203:n:1002
    DOI: 10.1515/zfgg-2025-0022
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