ED10 - VBG exemption and lump sums under § 3 Nr. 26/26a EStG (from business registration)

Problem

A charitable organization registers a business - and two mandatory fields become relevant for which there is almost no open-source support:

• VBG exemption - the statutory accident insurance institution can exempt charitable organizations from the contribution obligation (§ 89 AO), but the evidence and the annual review are missing
• Lump sums Nr. 26/26a EStG - volunteer and instructor lump sums are tax-free, but only with correct sphere assignment and an existing opening clause in the articles of association
• Not yet entered in the commercial register - the opening clause for lump sums is notarially recorded, but not yet entered in the commercial register - the payout must be deferred
• MD salary: which sphere? - the managing director's salary must be assigned to the correct sphere - but which one?
• No annual review - the VBG exemption must be reviewed annually, but nobody remembers
• Lump-sum allowances not tracked - 960 EUR (volunteer) and 3,300 EUR (instructor) per year - but nobody adds them up

Trigger A - business registration: These obligations arise without employees - they are part of the organization. VBG exemption and lump sums are relevant from business registration onward, regardless of whether employees are present.

Key message

VBG exemption and lump sums in the Git repo mean:

1. VBG exemption notice as a record with sidecar - SHA-256 + V7GUID:uuidV7, filed in sources/sv-bescheide/
2. Annual review as a deadline-check entry - automatic warning before the exemption period expires
3. Lump-sum tracking in the diary - every lump-sum entry with a sphere tag and allowance total
4. Articles' lump-sum status as a Git artifact - notarized / entered in the commercial register / released - payout only after the commercial register entry
5. MD salary: sphere based on actual activity - ideal for exclusively charitable activity, cost allocation for commercial activity

Compliance by Design: VBG exemption and lump sums are not managed retroactively, but are captured structurally through records with sidecars, deadline checks, and sphere tags.

VBG exemption (§ 89 AO in conjunction with § 150 SGB VII)

Practical example: The KMU (charitable) receives a VBG exemption notice on dd.mm.yyyy (membership no. <VBG-NR>). The notice is stored with SHA-256 + sidecar in the repo. The deadline check contains an entry "review VBG exemption annually - yymmdd". The automatic warning reminds 30 days in advance. In the payroll, the BG contribution is shown as 0 EUR (see ED14).

Lump sums under § 3 Nr. 26/26a EStG

Allowance tracking in the repo

{
  "$schema": "https://gitcover.org/schemas/diary-entry-1.0.schema.json",
  "V7GUID": "<V7GUID-Class-aus-Registry>",
  "uuidV7": "<uuidV7-Object-mit-vorgegebener-Zeitmarke>",
  "author": "E1",
  "role": "Lohnverantwortlicher",
  "tenant": "ORG-1",
  "sphere": "ideell",
  "source": "E1",
  "source_sha256": "<SHA-256-...>",
  "tags": ["ehrenamtspauschale", "§3-nr-26a", "freibetrag-960"],
  "pauschale": {
    "type": "ehrenamt",
    "betrag": 80.00,
    "kumuliert_jahr": 80.00,
    "freibetrag_jahr": 960.00,
    "restfreibetrag": 880.00
  }
}

Note: The uuidV7 is the DocID of the entry. The composite key V7GUID:uuidV7 serves storage organization and DB queries. The pauschale object tracks the cumulative allowance per year - the post-commit hook can generate a warning when the allowance is exhausted.

Articles of Association § - Opening Clause for Lump Sums

Important - entitlement accrues: The entitlement to the lump sums arises from the date of the amendment to the articles (notarization) - but the payout must be deferred until the commercial register entry. The entitlement accrues and can be paid out retroactively after the commercial register entry. The sphere field and the pauschale object in the diary document the entitlement from its inception, with the note "payout deferred until commercial register entry".

Articles of Association § - Status as a Git Artifact

{
  "satzung_Nn": {
    "status": "hr_eingetragen",
    "beurkundet_am": "260905",
    "hr_eingetragen_am": "260810",
    "freigegeben_am": "260810",
    "beleg_sha256": "<SHA-256-der-Urkunde>"
  }
}

MD salary: sphere based on actual activity

Practical example KMU: The MD (E1) works exclusively for charitable purposes from 01.09.2026 (administration, R&D, community). The MD salary (2,000 EUR) is assigned entirely to the ideal sphere. The sphere field in the diary entry reads sphere: "ideell", with tags: ["gf-gehalt", "aktivrente", "§3-nr-21-estg"].

Caution - cost allocation: If the MD also works for a commercial business operation, the salary must be split (cost allocation). The process documentation (ED06) must document the allocation rule. If anything is unclear, always consult a tax advisor.

The contracts and their spheres (overview)

ASSESSMENT (DRV § 7a SGB IV): The MD is freelance/self-employed (§ 18 Abs. 1 Nr. 2 EStG) — no dependent employment. The lump sums are treated for income tax purposes at the self-employed person's level.

Risk leverage

Harness requirement (preview)

Derivable from ED10:

The complete requirements list in Harness-Anforderungen.md.

Sources

• AO (§ 52 - charitable status, § 55 - asset commingling, § 89 - VBG exemption)
• SGB VII (§ 150 - statutory accident insurance, exemption of charitable organizations)
• EStG (§ 3 Nr. 26 - instructor lump sum, § 3 Nr. 26a - volunteer lump sum, § 3 Nr. 21 - active pension)
• SvEV (§ 1 Abs. 1 Nr. 16 - social insurance exemption for volunteers/instructors)
• <E1>/agents/ (anonymized) - SSoT concept with VBG exemption, lump-sum tracking

Source topology and CDN reference links

Note: This assignment of sources, mirror, and community hub reflects the current state and may change. Please check the respective canonical source on gitcover.org for the current state.