Non-profit, voluntary, groups and foundations

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Voluntary, non-profit institutions and organisations are exempt from tax on their income which is attributable to the pursuit of their non-profit purposes.

The tax exemption applies to foundations, associations and groups within all non-profit areas (sport, culture, life philosophy, hobbies, humanitarian efforts, etc.). However, income from other activities within the organisation may be considered taxable income.

Tax exemption for tax-free organisations does not entail any exemption from liabilities and obligations as an employer. If a tax-free organisation has employees or pays fees or allowances to board members, it will have the same obligations as other employers.

For more information, see Tax for voluntary and benevolent organisations.

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