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by rendx
127 days ago
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The context here is German law and the specific categories within the law an activity needs to be argued to fit in, not perceived or real benefit to society in a broader sense. "Adult education" is one of these categories, and it is proven to be accepted by German tax authorities for open source work. Dependent on the project, other categories might work too. The list is in Abgabenordnung ยง52 ( https://www.gesetze-im-internet.de/ao_1977/__52.html ) / Fiscal Code Section 52 Public benefit purposes ( https://www.gesetze-im-internet.de/englisch_ao/englisch_ao.p... ) (Contrary to intuition, "advancement of science and research" is very hard to get accepted in unless you're a university or at least publish papers in journals. And while the law claims that in theory other purposes could be argued for, in practice tax authorities will simply stick to the list and not make exceptions.) |
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