Eingetragener Verein

Eingetragener Verein (German: [ˈaɪnɡəˌtʁaːɡənɐ fɛʁˈʔaɪn], registered association), abbreviated e. V. (German: [ˈeː ˈfaʊ]), is a legal status for a registered voluntary association in Germany. While any group may be called a Verein, registration as eingetragener Verein holds many legal benefits because a registered association may legally function as a corporate body (juristic person) rather than just a group of individuals. The legal status must be in the name as well. In other german speaking countries such a distinction does not exist. But there may be legal requirements which obliges an association to register itself, e.g. in Switzerland if it must be audited (Revisionspflicht). In Austria all associations are registered in a special register, and having "e. V." in the name is not allowed.[1]

The Civil Code of Germany contains different regulations for registered non-profit and for-profit associations regarded as juristic persons ("Vereine", articles 21–79) on the one hand and for not necessarily registered associations by contract ("Gesellschaften", articles 705–740) on the other hand.

References

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