More information on the tax situation

Previous Topic Next Topic
 
classic Classic list List threaded Threaded
2 messages Options
Reply | Threaded
Open this post in threaded view
|

More information on the tax situation

Andreas Neumann-4

Hi,

Ok - I found out a bit more about what the tax situation means:

Here the german version:

-------------

Grundsätzlich unterliegen Vereine der Steuerpflicht. Allerdings wird ein Jahresgewinn unter Fr. 10'000 und ein Vereinsvermögen unter Fr. 100'000 nicht besteuert.
Mitgliederbeiträge an die Vereine werden nicht zum steuerbaren Gewinn gezählt.
Ab 1.01.2018 (Steuerperiode 2018) werden Jahresgewinne, sofern sie höchstens Fr. 20'000 betragen, nicht besteuert.

-----------------------

I try to summarize what it means:

the yearly profit (income minus expenses) below 20'000 CHF is not taxed (starting from January 2018). Funds below 100'000 CHF are not taxed either (relevant is the bank account situation on December 31). I think both thresholds can be easily undercut - if the developers who work on bug fixing or other infrastructure work for QGIS always send me the invoices in time (before end of the year). We don't plan to accummulate funds anyway. What we have as income from donations and sponsorships should be spent in the same year, if possible.

On the VAT situation:

Donations are not subject to VAT, but sponsorships are subject to VAT  - if we do advertising for sponsors (see the discussion around the listing of URLs to company webpages). Membership fees also wouldn't be subject to VAT - if the membership fees and categories are equal to all and declared in a transparent way.

This situation raises for me the question if we could either get rid of "sponsorships" and call them "donations" or introduce a "membership fee" instead of sponsorings with different categories based on an organizations size. Sponsors would become members. This would be more complicated, because members can usually also vote and influence the association. Not sure if we want that. It would complicate the already quite complex structure of our voting process.

Another negative effect of not being tax exempt are the higher Paypal transfer fees and the fact that some organizations may have a policy that they can only support organizations that are declared tax exempt.

Anyway - I am still in contact with an Open Source lobbying organization in Switzerland to see if they can help us in our situation. They also have lawyers - but so far the lawyers did not respond - only the president of the organization.

Will keep you updated. Something to discuss on the upcoming PSC meeting. Sorry to bore you with this stuff - but somehow we should find a solution here.

Andreas



_______________________________________________
Qgis-psc mailing list
[hidden email]
https://lists.osgeo.org/mailman/listinfo/qgis-psc
Reply | Threaded
Open this post in threaded view
|

Re: More information on the tax situation

Anita Graser


On Fri, Feb 2, 2018 at 11:59 AM, Andreas Neumann <[hidden email]> wrote:

Anyway - I am still in contact with an Open Source lobbying organization in Switzerland to see if they can help us in our situation. They also have lawyers - but so far the lawyers did not respond - only the president of the organization.

Will keep you updated. Something to discuss on the upcoming PSC meeting. Sorry to bore you with this stuff - but somehow we should find a solution here.


​Thank you for the update Andreas!
It will be good to discuss this on Monday.

Regards,
Anita​

 


_______________________________________________
Qgis-psc mailing list
[hidden email]
https://lists.osgeo.org/mailman/listinfo/qgis-psc