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Liberties Rule of Law Report 2023: No progress

Veröffentlicht am 21. Februar 2023

Last updated on 28. Juli 2023

Our partner Civil Liberties Union for Europe has published it’s annual Rule of Law Report, recommending Germany a reform of the tax law (Gemeinnützigkeitsrecht):

“The tax law that is de facto regulating most civil society organisations in Germany must be reformed to allow and protect public participation and advocacy work of civil society organisations.” (Key recommendations in the Liberties Rule of Law Report 2023 with regards to the “Enabling framework for civil society”; page 18, Country Chapter Germany)

Underlining that there has been no recognizable progress, the report states:

“The legal uncertainties concerning public participation and political activity of civil society organisations with tax-exempt status (public benefit organisations) have not been resolved, although the coalition treaty stipulates a reform that would improve the situations of civil society organisations. In practice, there is currently no political momentum for the intended improvements and no further legislative reforms have been initiated.” (pages 18-19; Country Chapter Germany)

This is especially grave as:

“This restrictive financing framweork creates a chilling effect on civil society organisations that might prevent financially less stable local organisations from engaging in public debates.” (page 20;  Country Chapter Germany)

Especially with view to this last point, it has to be stressed, that anti-democratic movements are currently using the tax legislation to threaten organisations such as anti-racism networks:

“Some [civil society organisations] have increasingly faced legal action and threats by political opponents aiming to prevent them from publicly expressing criticism and generally from continuing their advocacy work. Anti-democratic actors and the Alternative for Deutschland use the legal situation to intidimidate unfavourable organisations.” (page 19; Country Chapter Germany)

The longer the German government is waiting with a reform of the tax law, the longer it is abandoning these local organisations.

Further information can be found here on the site of Civil Liberties Union for Europe, where you can also find the full report such as other country chapters.

For further information on the Rule of Law (both in German and English):

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