[DRAFT VOTE] Approve 2024 corporate and nonprofit tax declarations

The following is a DRAFT VOTE which I will send on Monday, based on what was discussed here: Tax declaration 2024

If you have any change requests or questions, please ask them now.

The folder in Nextcloud contains the following documents:

  • the 2024 corporate tax declaration (“Körperschaftsteuererklärung”) as prepared by the tax advisor
  • a non-binding DeepL translation done by TDF
  • the 2024 nonprofit tax declaration (“Anlage Gem”) as prepared by the tax advisor
  • a non-binding DeepL translation done by TDF
  • the 2024 determination of business income (“Ermittlung der Einkünfte aus Gewerbebetrieb Anlage GK”) as prepared by the tax advisor
  • a non-binding DeepL translation done by TDF
  • the 2024 calculation of taxable income (“Ermittlung des zu versteuernden Einkommens Anlage ZVE”) as prepared by the tax advisor
  • a non-binding DeepL translation done by TDF
  • the 2024 business tax return (“Gewerbesteuererklärung”) as prepared by the tax advisor
  • a non-binding DeepL translation done by TDF

Based on the discussions before, I call for the following vote:

  1. The board approves all of the aforementioned documents in their German version
  2. The board authorizes Florian to confirm all above filings and the explanatory documents towards the tax advisor on behalf of TDF
  3. The board authorizes the tax advisor to file all of the above with the Berlin tax office, on behalf of TDF, so they can send it to the tax office
  4. The board authorizes any two board members to sign the documents on paper and send them to the tax advisor, both on behalf of TDF
  5. The board authorizes Florian to communicate this vote result, in case it is approved, to the tax advisor

While the filings will be initially done electronically, tax advise also subsequently needs a signature on paper by board members, which is what item #5 is about.

The vote runs 72h from now. If all board members have voted before, this vote concludes earlier.

Note that Florian cannot provide any legal nor tax advise on this vote, and explicitly does not do so.

Thanks, Florian. As ED, do you believe the German version of the documents accurately reflect your understanding of the status of the Foundation to the extent we have been professionally advised? I assume the answer is “yes” since you are proposing the vote but it’s not actually stated. This is not a request for legal or tax advice, just for your view as executive director.

With the thread you opened on the board list in February following our previous discussions at FOSDEM and various board meetings, also with the detailed calculation you provided on March 24 together with further explanations, it’s all fine by me. Thanks a lot for your help and your work!

No changes from my side. Data and explanations provided at and since FOSDEM are clear.

I generally assume correct work by tax advisor