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Buchführung und Rechnungslegung

In: Die gemeinnützige GmbH

Author

Listed:
  • Christina Weidmann

    (WEIDMANN Rechtsanwälte Steuerberater Partnergesellschaft)

  • Ralf Kohlhepp

    (WEIDMANN Rechtsanwälte Steuerberater Partnergesellschaft)

Abstract

Zusammenfassung Auf die Fragen der Buchführung gemeinnütziger Organisationen ist großes Augenmerk zu richten, da sich im Rahmen der ordnungsgemäßen Buchführung viele Vorentscheidungen für die zutreffende steuerliche Behandlung ergeben. Insoweit bringt das Gemeinnützigkeitsrecht hier zusätzliche Erfordernisse mit sich. So bedingt die Gemeinnützigkeit eine angemessene Erfassung der jeweiligen Aktivitäten in der Buchführung und mithin eine Trennung in die folgenden vier Bereiche: ideeller Bereich, Vermögensverwaltung, Zweckbetriebe, steuerpflichtige wirtschaftliche Geschäftsbetriebe.

Suggested Citation

  • Christina Weidmann & Ralf Kohlhepp, 2025. "Buchführung und Rechnungslegung," Springer Books, in: Die gemeinnützige GmbH, edition 5, chapter 4, pages 133-154, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-48127-8_4
    DOI: 10.1007/978-3-658-48127-8_4
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