No income taxes for tournament clubs

The Federal Finance Court ruled: No income taxes for tournament bridge clubs. The Federal Finance Court (BFH) for the sport tournament bridge has made an important judgment: Clubs / associations do not have to pay income taxes to claim their sport, because tournament sports are considered “non-profit”. It reads precisely: “From the general clause of […]

Compliance structures for sports clubs

The offenses against sports betting fraud and match-fixing, §§ 265 c, 265 d StGB, valid since mid-2017 cause great dangers for sports clubs, coaches and athletes. According to § 30 OWiG, fines of up to € 30 million are threatened here if those responsible in associations, ie directors, board members or shareholders fail to fulfill […]

Can fans be banned from stadium for misbehaviour of a few hooligans?

Some weeks ago Borussia Dortmund (BVB) faced the closure of its so called “yellow wall” (which is how they call the south stand at Signal Iduna Park) for one match following a recent spate of crowd trouble during a Bundesliga match against RB Leipzig. This was due to a penalty imposed by the internal court […]

Commercial providers of sports competitions come in conflict with the sport associations

More and more, sports competitions are offered by commercial entrepreneurs and not by the sports federations, such as running competitions, or privately organized tournaments of various sports. Can sports associations, subject to their autonomy and their own statutes, issue permits, demand fees or even impose sanctions? Inconsistency of law: This is the view of LG […]