By definition, an activity is considered non-profit if its effect selflessly serves the common good.

Non-profit corporations such as non-profit organisations, foundations or associations are considered special purpose entities and generally enjoy exemption from corporate income tax and, possibly, value added tax.

However, these benefits are linked by law to compliance with special conditions, the subsequent performance of which is often examined critically by the tax authorities.

If the conditions are met, the tax office issues a corresponding notice of exemption, which allows the issuance of donation receipts; if violations of the conditions of non-profit status are found, this status can also be withdrawn retroactively.

The activities of a non-profit organisation that are affected by the tax exemption and those that, on the other hand, are excluded, is often not self-explanatory at first glance.