An association is a voluntary association of several people who want to achieve a defined purpose together.

If you have newly founded an association, it does not yet become a legal entity. This means, for example, that you are liable with your private assets for transactions on behalf of the as yet unregistered association as chairman or chairwoman.

Only when the association is entered in the register of associations at the relevant local court does it receive the name affix "registered association" (e.V.) and become a legal entity. The liability of the persons acting on behalf of the association then also ends.

You must also have certain processes or facts entered in the register of associations at a later date, for example if

• an amendment to the association's articles of association has been resolved, which only becomes effective if it is entered in the register of associations.
• the composition of the board of directors changes.

As corporations, associations are subject to taxation. However, tax law grants associations special tax advantages if they pursue a tax-privileged purpose.

The register of associations is public and can be inspected by anyone.