Volume 19
Conversion of ideal clubs into corporations

Scholz

The author is a tax consultant and works as a senior employee in a regional tax consultant and sworn auditor practice in Bremen. He specialises in the field of auditing. Football not only plays an important role in social life, but also represents a significant economic factor. The participation of professional football teams in national and international licensed matches is increasingly turning professional football clubs into modern companies in the entertainment industry with revenues in the millions. Nevertheless, some Bundesliga clubs currently participate in legal transactions as registered associations within the meaning of the German Civil Code (BGB) and are considered non-profit organisations. Against the background of a transformation of professional football clubs into corporations motivated by civil and tax law, the present work shows various related civil and tax law problem areas. The book begins with an examination of the legal foundations of clubs and associations by analysing the current state of DFB association law, public and private association law and non-profit law. The second part deals with the distinction under private law between ideal associations and commercial associations. In this respect, the book goes beyond a mere inventory. It takes a critical look at the various proposed solutions and also shows ways in which the distinction between ideal associations and commercial associations could be made in practice. The third part, which focusses on conversion, examines the motives for conversion and the conversion process itself and critically assesses it from a private law and tax perspective. The presentation is rounded off by a comprehensive overview of the legal and economic situation in German professional football and an exemplary breakdown with numerical examples in the appendix. The book is clearly and practically organised. In addition to current case law and literature, it also takes into account current legislative projects such as the planned reform of association law and is applicable to the entire area of professional sport, not just the area of professional football.

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