Die Forderung Der Allgemeinheit ALS Gemeinnutziger Zweck Nach 52 Abs. 1 Ao: Zur Begrenzung Des Kreises Der Geforderten Anhand Personenbezogener Merkma

»The Altruistic Advancement of the General Public as a Public-Benefit Purpose: Limiting the Group of Persons Benefiting from such Advancement Based on Personal Features«According to German tax law, a corporation may claim tax privileges on account of its serving directly and exclusively public-benefit purposes. In order to claim these tax privileges, the corporation is required to serve the altruistic advancement of the general public. In his work, the author analyses whether corporations may still benefit from tax privileges if they limit the group of persons benefiting from such advancement based on personal features such as gender or nationality.