Country Report 2018: Germany

The fundamental freedoms of expression, association, and assembly are fully granted in the Constitution. Most forms of POs require legal personality, although the association and the dependent foundation (type of trust) do not. The founders are free to choose their form. If POs apply for charitable status, purposes/goals that benefit the members/founders are not permitted; therefore, cooperatives, associations, foundations can only enjoy the tax privileges of charitable status (Gemeinnützigkeit) if they pursue public benefit purposes specified by the tax code