ED11 - VBG Exemption and Lump Sums § 3 Nr. 26/26a EStG (from Business Registration)

Problem

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

• VBG exemption - the employers' liability insurance association can exempt non-profit organizations from the contribution obligation (§ 89 AO), but the proof and the annual review are missing
• Lump sums Nr. 26/26a EStG - volunteer and instructor allowances are tax-free, but only with correct sphere assignment and an existing opening clause in the articles of association
• Not entered in the articles of association - the opening clause for lump sums is notarized, but not yet entered in the Commercial Register - the payment 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 onwards, regardless of whether employees are present.

Core Statement

VBG exemption and lump sums in the Git repo mean:

1. VBG exemption notice as a document with sidecar - SHA-256 + V7GUID:uuidV7, stored 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 - payment only after the Commercial Register entry
5. MD salary: sphere according to actual activity - ideal for exclusively non-profit activity, cost allocation for commercial activity

Compliance by Design: VBG exemption and lump sums are not managed retroactively, but are structurally captured through documents with sidecars, deadline checks 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 dd.mm.yyyy (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 - yymmdd". The auto warning reminds 30 days in advance. In the payroll accounting, the BG contribution is shown as 0 EUR (see ED23).

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 for 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 § - Opening Clause for Lump Sums

Important - entitlement accrues: The entitlement to the lump sums arises from the date of the amendment to the articles (notarized) - but the payment must be deferred until the Commercial Register entry. The entitlement accrues and can be paid 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 "payment deferred until Commercial Register entry".

Articles § - Status as 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 According to Actual Activity

Practical example KMU: The MD (E1) works as of 01.09.2026 exclusively for non-profit purposes (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 (ED07) 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 as income of the self-employed person for income tax purposes.

Risk Leverage

Harness Requirement (Preview)

Derivable from ED11:

The complete requirements list in Harness-Anforderungen.md.

Sources

• AO (§ 52 - non-profit status, § 55 - mixing of assets, § 89 - VBG exemption)
• SGB VII (§ 150 - statutory accident insurance, exemption of non-profit organizations)
• EStG (§ 3 Nr. 26 - instructor allowance, § 3 Nr. 26a - volunteer allowance, § 3 Nr. 21 - Aktivrente)
• SvEV (§ 1 Abs. 1 Nr. 16 - exemption from social insurance 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.