Description
Die Steuergesetze enthalten zahlreiche Vergünstigungen mit Bezug zum gemeinen Wohl. Sie verfolgen im Wesentlichen dasselbe Ziel, sind aber unterschiedlich ausgestaltet. Der Autor systematisiert die Vergünstigungen und beurteilt sie am Maßstab der Belastungsgründe der Einzelsteuern und der Zielsetzungen des Gemeinnützigkeitsrechts. »Tax Benefits Related to Charitable Status«: The tax statutes contain numerous benefits related to charitable status. While they essentially pursue the same objective, they are structured differently. The author systematizes these benefits and evaluates them in light of the underlying rationales of the respective tax statutes and the objectives of charity law. Maximilian Schmittel studied law in Potsdam from 2014 to 2019. He passed the First State Examination in Law in September 2019 and, following his legal clerkship at the Higher Regional Court of Brandenburg, the Second State Examination in Law in February 2022. He then completed his doctoral thesis at LMU Munich under the supervision of Prof. Dr. Monika Jachmann-Michel and earned an LL.M. in Tokyo. He works as a tax lawyer in Berlin.
