Vereinsrecht

Vereinsrecht is the branch of civil law that governs associations in German-speaking jurisdictions. In Germany, it primarily concerns clubs, societies and other non-profit organizations that are formed by members to pursue a common purpose. The framework is mainly provided by the Bürgerliches Gesetzbuch (BGB) and supplementary statutes. A Verein is formed when two or more persons join to pursue a shared objective and adopt a Satzung (statute). Vereine can exist as nicht eingetragene Vereine (unregistered) or as eingetragene Vereine (registered associations, e.V.). The latter obtains legal personality through registration in the Vereinsregister at the local court and can sue and be sued; unregistered associations do not have separate legal personality and are represented by their organs.

The structure of a Verein typically includes a Mitgliederversammlung (general meeting) as the highest decision-making body and a Vorstand (board) as the executive body, often with statutory duties, elections, and specified terms. The Satzung defines basic elements such as the name, seat, purpose, membership rules, financing, and procedures for amendments and dissolution. External representation usually requires two board members or a person authorized by the Vorstand.

Key areas of responsibility include liability, accounting and reporting, compliance with non-profit rules when applicable, and avoidance of conflicts of interest. Dissolution follows formal procedures; upon dissolution, remaining assets are normally allocated in line with the Satzung and in a manner consistent with public-benefit aims where possible.

Tax and non-profit status: many Vereine pursue gemeinnützige status, with tax exemptions and donation deductions, subject to ongoing eligibility and reporting requirements. The concept of Vereinsrecht also exists in Austria and Switzerland, each with its own statutory framework.