Vereinszweck und Gemeinnützigkeit

The legal practice of ideal associations is shaped by nonprofit law, as recently expressed through the so-called daycare decisions of the Federal Court of Justice regarding the classification of associations. With the growing recognition of the influences of nonprofit law on civil organizational structure, this work examines the purpose of associations from both an association law and nonprofit law perspective. The focus is on the existence of a change of purpose according to § 33 para. 1 sentence 2 of the German Civil Code, which is also explored in relation to the transformation of nonprofit associations into profit-making companies, as well as the general relationship between nonprofit status and the purpose of the association, which is particularly relevant when exiting nonprofit status. The work was awarded the Walther Hadding Prize.