Nonprofit Legal Entities
Legal entities and special trust funds without legal personality that exclusively and irrevocably pursue charitable purposes within the meaning of Art. 107, para. 4a of the PGR without the intent to make a profit are exempt from tax liability upon application.
The provisions governing charitable institutions are set forth in Art. 4, paras. 2 and 3 of the Tax Act, as well as in the corresponding provisions of the Tax Ordinance.
Tax-exempt charitable legal entities and trusts must, starting in 2026, submit the documents required annually by the Fiscal Authority electronically. The documents must be submitted no later than 9 months after the close of business.