Non-Profit Law


DREYENBERG specializes in the comprehensive advice and representation of organizations belonging to the so-called third sector. These generally include non-profit organizations such as foundations and associations, but also non-profit limited liability companies (UG, GmbH and AG) as well as trade and professional associations.

The attorneys at DREYENBERG have many years of expertise in the areas of non-profit law, tax law, association and foundation law as well as corporate law and are therefore able to provide comprehensive support to non-profit organizations in every phase of their life cycle. DREYENBERG assists with the establishment of non-profit organizations of all legal forms as well as with day-to-day issues such as fundraising, use of funds or asset management through to far-reaching changes to organizations, e.g. spin-offs, demergers, transformations or even liquidation. In particular, our strengths include dealing with cross-border issues (e.g. use of auxiliary persons, transfer of funds abroad, establishment of subsidiaries of foreign organizations).

However, our attorneys also move with the times and do not limit themselves to the classic models. Comprehensive support is also available for the transfer of companies into Steward Ownership using non-profit organizations or entire structures.

DREYENBERG also specializes in disputes with the tax authorities in the event of (impending) withdrawal of non-profit status as well as all types of criminal violations and the enforcement of claims against existing and former board members and managing directors. We therefore also specialize in internal investigations to clarify possible violations and advise those responsible on how to deal with the findings.

Our core competencies in non-profit law include in particular:

  • Foundation law
  • Association law
  • Cooperative law
  • Law of the non-profit limited liability company (gGmbH)
  • Law of the non-profit stock corporation (gAG)
  • Advice on non-profit legal forms
  • Advice on the advantages and disadvantages of non-profit status
  • Conversion of associations into other legal forms, e.g. gGmbH
  • Advice on exiting the non-profit status
  • Foundation, conversion and comprehensive advice for daycare centers (Kitas)
  • Compliance measures and internal investigations
  • Appeal and court proceedings in the event of withdrawal of non-profit status
  • Advice for professional and federal associations

Contact person

Rechtsanwälte Steuerberater PartG mbB,
Städelstraße 10, 60596 Frankfurt am Main

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