Currently, more than 33,000 registered civil beneficiaries have been registered by the National Tax and Customs Office (NAV). However, those who are not yet on the list of registered civil beneficiaries and wish to benefit from the 1% introduced in 2025, must submit the so-called 24EGYREG form electronically to the NAV by September 30, 2024. The deadline is void, so it deserves special attention, because the delay cannot be justified even with the request for certification.
The 33,000 already registered beneficiaries should also check whether their data has changed. For example, whether their bank account declared during registration is still active. The net asset value refers to this account number. You can also report the change on the 24EGYREG form.
The September 30 deadline is important for NGOs not only because of the registration, but also because the NAV transfers the offered amount to the civil beneficiaries by September 30 of the year following registration. Until September 30 of this year, the Tax Office will transfer the 1% correctly submitted until May 20, 2024 to the beneficiaries. If the beneficiary has public debt at the time of allocation, the NAV withholds it from the offered tax amount and transfers the remaining amount.
In order to receive the 1% SJA, an NGO must meet four registration requirements (association, foundation, public foundation). On the one hand, you must carry out an activity for the public benefit and you must declare this when registering. On the other hand, the civil society organization must be registered by a court at least two years before the year of the statutory declaration. For this year's registration, this means registration before January 1, 2023. There are two additional requirements for an NGO, namely that it must be headquartered in Germany, that it must not, according to the provisions of its statutes and founding document, engage in direct political activity, that it must be independent of parties, that it must not engage in direct political activity, and that it must not provide financial support to them.
In addition to all this, an organization engaged in the field of libraries, archives, museums and other cultural, creative or performing arts activities, which in one of the 3 years prior to the first day of the declaration of ownership from the local or national government or received individual support from the local minority municipality or the central budget and does not belong to the previous categories.
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Advertising, Civil Society, Taxes, Economy
