Non-profit entities
Submission of documents for tax-exempt charitable legal entities
From 2026, the documents for tax-exempt charitable legal entities must be submitted to the Fiscal Authority in electronic form.
Tax-exempt charitable foundations and institutions with an auditor in accordance with Art. 552 § 27 PGR must submit to the Fiscal Authority (Art. 3 para. 2 let. a no. 1 and 2 SteV)
- the report or confirmation of the auditors in accordance with Art. 552 § 27 para. 4 PGR;
- the audited annual financial statements or statement in accordance with Art. 21 para. 2 SteV.
If these institutions hold a majority stake in a company, they must also submit the annual financial statements of this company in accordance with Art. 3 para. 2 let. a no. 3 SteV.
The documents must be submitted no later than 9 months after the close of business.