Submission

From 2026, the documents for the control of tax-exempt charitable legal entities and trusts must be submitted to the Fiscal Authority in electronic form. The documents must be submitted no later than 9 months after the conclusion of the transaction.

According to the Fiscal Authority's information sheet, the following documents must be submitted:

a) Tax-exempt charitable foundations and establishments with an auditor pursuant to 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.

b) Tax-exempt charitable legal entities that do not meet the above requirements under a) and tax-exempt charitable trusts must submit to the Fiscal Authority (Art. 3 para. 2 let. b no. 1 and 2 SteV)

- the annual accounts or statement in accordance with Art. 21 para. 2 SteV;

- a summary of the use of funds together with the corresponding documentation.

If these legal entities or trusts 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. b no. 3 SteV.

Necessary documents and information

Fact sheet on the requirements for the exemption of non-profit legal entities and special asset dedications without legal personality from direct taxes