Laws, courts and authorities
AO
Abbreviation for Abgabenordnung
In short and in plain language
The AO is a German law with the general rules on taxes.
It says, for example, how to keep records. It also says what you must tell the tax office.
It also says when a club counts as a non-profit.
For businesses and clubs it matters when they register a new activity. It also matters when they give receipts for gifts of money.
Definition
The AO is the German Fiscal Code, which contains the general rules for taxation procedures. Among other things, it governs record keeping, notification duties towards the tax office and the tax-privileged status of non-profit associations. For businesses and clubs it plays a role, for example, when registering an activity and when issuing donation receipts.