ED10 - VBG Exemption and Lump Sums § 3 Nr. 26/26a EStG (from trade registration)

Problem

A non-profit organization registers a trade - and two mandatory fields become relevant, for which there is virtually no open-source support:

• VBG exemption - the Berufsgenossenschaft can exempt non-profit organizations from the contribution duty (§ 89 AO), but the evidence and the annual review are missing
• Lump sums § 3 Nr. 26/26a EStG - honorary and exercise leader lump sums are tax-free, but only with correct sphere assignment and an existing opening clause in the articles (§ 6a)
• Articles § 6a not registered - the opening clause for lump sums is notarially notarized, but not yet registered with the HR - the payment must be deferred
• MD salary: which sphere? - the salary of the managing director must be assigned to the correct sphere - but which one?
• No annual review - the VBG exemption must be reviewed annually, but no one remembers
• Lump sum allowances not tracked - 960 EUR (honorary) and 3,300 EUR (exercise leader) per year - but no one sums up

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

Core Statement

VBG exemption and lump sums in the Git repo mean:

1. VBG exemption notice as voucher with sidecar - SHA-256 + V7GUID:uuidV7, storage in sources/sv-bescheide/
2. Annual review as deadline check entry - automatic warning before the exemption period expires
3. Lump sum tracking in the diary - every lump sum entry with sphere tag and allowance sum
4. Articles § 6a status as Git artifact - notarized / HR registered / released - payment only after HR registration
5. MD salary: sphere by actual activity - ideell for exclusively non-profit activity, cost allocation for commercial activity

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

VBG exemption (§ 89 AO i.V.m. § 150 SGB VII)

Practical example: The KMU (non-profit) receives a VBG exemption notice on 260801 (membership no. <VBG-NR>). The notice is stored in the repo with SHA-256 + sidecar. The deadline check contains an entry "Review VBG exemption annually - 260801". The auto-warning reminds 30 days before. In the payroll the BG contribution is shown with 0 EUR (see ED14).

Lump sums § 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 the storage organization and DB query. The pauschale object tracks the cumulative allowance per year - the post-commit hook can generate a warning when the allowance is exhausted.

Articles § 6a - opening clause for lump sums

Important - claim accumulates: The claim to the lump sums arises from the date of the articles amendment (notarized) - but the payment is to be deferred until HR registration. The claim accumulates and can be paid retroactively after HR registration. The sphere field and the pauschale object in the diary document the claim from inception, with note "Payment deferred until HR registration".

Articles § 6a status as Git artifact

{
  "satzung_6a": {
    "status": "hr_eingetragen",
    "beurkundet_am": "260905",
    "hr_eingetragen_am": "260810",
    "freigegeben_am": "260810",
    "beleg_sha256": "<SHA-256-der-Urkunde>"
  }
}

MD salary: sphere by actual activity

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

Caution - cost allocation: If the MD is also active for a commercial business operation, the salary must be split (cost allocation). The procedure documentation (ED06) must document the allocation rule. In case of doubt always consult a tax advisor.

The three contracts and their spheres (overview)

Risk-Leverage

Harness requirement (preview)

Derivable from ED10:

The complete requirement list in Harness-Anforderungen.md.

Sources

• AO (§ 52 - non-profit status, § 55 - asset mixing, § 89 - VBG exemption)
• SGB VII (§ 150 - accident insurance, exemption of non-profit organizations)
• EStG (§ 3 Nr. 26 - exercise leader lump sum, § 3 Nr. 26a - honorary lump sum, § 3 Nr. 21 - active pension)
• SvEV (§ 1 Abs. 1 Nr. 16 - SV exemption for honorary/exercise leader)
• AFJD/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.