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.associations (see paragraph 21 above).But in addition: the administrativeCorporate funds can be merged orauthority responsible can removeliquidated if their assets are no longermembers of the board who commit actscommensurate with their objects or ifwhich render them unworthy of theirtheir purposes are no longer beingposition, who do not fulfil the nationalityserved.Merger or liquidation - byor residence requirements, who fail todistribution of the capital - can only takeact in conformity with the statutes, orplace after application by the board ofwho are demonstrably incapable ofthe corporate fund and with thefulfilling their role; the administrativeagreement of the Administration of theauthority can also appoint members ofCorporate Funds, which normally is thethe board (even in non-conformity withDanish Commerce and Companiesthe statutes);Agency, with consent from the Ministryof Justice.bankrupt members of the board mustresign;38 founders and their relatives cannot form normally be resident in Denmark andthe majority on the board without the must be absolutely independent of thepermission of the administrative foundation, its board members and ofauthority.Nor, in the case of a any of its employees concerned withfoundation created by a company, can accounting or the administration of itsanybody who owns more than half the assets.The audit must be detailed andvoting capital form, conjointly with the critical, and the auditor must abide byfounder and his or her relatives, the any requirements imposed by themajority on the board without the relevant authority.He or she must bepermission of the administrative given every facility by the foundation;authority;members of the board are responsible forboard members cannot receive larger any damage to the foundation due tofees for their services than are their management, as if relevant are theconsidered normal for the type of work foundation's auditors and the companies,involved.if any, to which they belong;board members cannot take part in foundations can set aside reasonabledebates in which they have an interest; sums to their reserves, but aside fromthis their funds must be spent on theirall foundations must basically have theirobjects.The amounts allocated forannual accounts audited, and if their ownreserves or spending can be varied by thecapital in the preceding year was over 3authority responsible.million Dkr, the auditor must be achartered accountant.The auditor must39 6.Legal personality and how acquired.GERMANYBy entry in the register of associations inthe court local to the head office (ArticleASSOCIATIONS (VEREINE)21 BGB).LEGAL FRAMEWORK 7.Legal capacity.Unlimited1.Right of association guaranteed by law?8.StatutesYes: Constitution, Article 9, paragraphFor registered associations (BGB 57 and1: German nationals have the general58).right of association.The legal position of9.Registration requirements.the association is governed by Article 21et seq.of the Civil Code (BGB) and by For associations wishing to acquire fullthe relevant provisions of the Law on legal personality.Association (VereinsG).10.Commercial activities.2.Basic definitionA non-profit association may engage inNo legal definition.In legal practice and commercial activities if they are purelytheory an association is defined as a ancillary, do not constitute the mainpermanent and structured group of object of the association and play a verypersons (natural or legal) who form an secondary role in relation to its mainentity on a voluntary basis with a view to non-profit activity.If these commercialattaining a common object.The concept activities are not completely ancillary,of the communality of the members must they cannot constitute the association'sbe expressed at least by a common main or statutory activity.In principle,denomination and in a body which ancillary activities are allowed only ifrepresents them.their purpose is to help in theperformance of activities to which tax3.Minimum number of founders.concessions are attached (not only fundTwo founder-members
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