Cake sales, raffles, bazaars: Parents' councils like to collect money for kindergartens on a voluntary basis with such campaigns. The AWO in the Ebersberg district is now putting a stop to this. Of necessity, argues the chairman. An excursion into the intricacies of sales tax law.
Anzing/district – The raffle for the local kindergartens at the Anzing Christmas market was canceled today – and with it the income, a few hundred euros, that would otherwise go to the facilities. Mayor Katrin Alte (CSU) said that for tax reasons, the offer that the parent councils of the AWO children's home and the St. Michael Catholic kindergarten had previously made together is justified. The raffle still took place in 2023, this year the Red Cross stepped in with its lucky port, reports Alte. Although she is the BRK district chairman, the mayor admits: “I would have liked the money to stay with the kindergartens.”
Of allowances and cake tables
What it's about is explained EZ-Inquiry Ulrike Bittner, district manager of the AWO: Due to a change in the sales tax law, cake tables, raffles or bazaars at AWO facilities would also be available under one premise: “I don't want to see a price tag anywhere.” Because as soon as the income is distributed across the entire AWO district area With 21 facilities, the revenue would exceed an allowance of 45,000 euros, which would correspond to around 2,150 euros in annual sales per house subject to sales tax. Good cause or not.
(By the way: Everything from the region is now available in our regular Ebersberg newsletter.)
From the AWO boss's point of view, the solution is for parents to set up a donation pig for comparable offers, whether summer festivals or Christmas markets, instead of offering a piece of cake for two or three euros. Experience shows that more money is raised on a donation basis anyway. In addition, those who can afford less are also on board at the events. “We don’t want to exclude people because of money,” says Bittner.
Volunteering as a victim of bureaucracy? That's what other carriers say
The ominous § 2b UStG – a killer of the cake buffet in kindergarten? Once again a beautiful thing falls victim to bureaucracy. Or? Other providers with children's facilities in the district are more relaxed. A spokeswoman for the Archdiocese of Munich and Freising, for example, announced that a transitional regulation for institutions that will apply until the end of 2026 will apply. It is still unclear what exceptions there are for volunteer work. You only want to react when the legal situation has been clarified. The BRK also says: “We have won two more years,” says district manager Manfred Barth. With the provider's 16th kindergarten, they don't expect to exceed the 45,000 euro allowance anyway.
An assessment by the State Office of Finance on behalf of the office of CSU state parliament member Thomas Huber comes to a similar conclusion. “For a large part of the case constellations in question, sales taxability will probably not arise in the future,” says the letter, which is available to the editorial team. The AWO boss assumes that the transitional regulation does not apply to her house.
