information:classification
Germany

The German Civil Code sets out different rights and rules for an unincorporated association (nicht eingetragener Verein) with legal identity (Vereine, art. 21–79 BGB) versus an incorporated association (eingetragener Verein) with full legal personality, which the law treats as partnerships (Gesellschaften, art. 705–740 BGB). Associations can be for-profit (wirtschaftlicher Verein) or non-for-profit (Idealverein). Associations which pursue a public purpose can apply for tax exemptions (gemeinnütziger Verein).