As I keep receiving questions about the petition, the wider context and related topics, I have compiled a list of frequently asked questions and will try to answer them on this page.

Please bear in mind, however, that I am neither a politician nor a solicitor, so please do check my ‘dangerous half-knowledge’ for yourselves – and this is certainly not legal advice :)

The petition “Recognition of Open-Source Work as Voluntary Work” calls for open-source work to be included in the list of charitable purposes (in accordance with Section 52 of the German Tax Code (AO)). Whilst this list currently includes, for example, the preservation of traditional customs (e.g. shooting clubs) and, more recently, e-sports, it does not include work on open-source projects.

This would then make it possible for open-source contributors to organise themselves into organisations (e.g. an association) and thereby have the following benefits, amongst others, recognised:

For the organisation – tax relief and donation receipts:

• Tax exemptions: Charitable organisations do not pay corporation tax or trade tax on their non-profit activities, special-purpose operations and asset management
• Tax-deductible donations: The organisation is authorised to issue donation receipts. Donors may claim their donations as tax deductions within certain limits.

For volunteers – flat-rate expense allowances

• Flat-rate allowance for voluntary work (Section 3 No. 26a of the Income Tax Act (EStG)): Volunteers, board members or treasurers may receive up to 840 euros per year from the association, free of tax and social security contributions.
• Flat-rate allowance for instructors (Section 3 No. 26 of the Income Tax Act (EStG)): Coaches, trainers or supervisors may earn up to 3,000 euros per year, free of tax and social security contributions.

For the Executive Committee – Limitation of Liability

• Limitation of liability (Section 31a of the German Civil Code (BGB)): Members of the executive committee of a non-profit association are liable to the association or its members for damages only in cases of wilful misconduct or gross negligence.

Apart from this, however, the aim is also to gain recognition among the general public, the media, politicians and businesses for the many thousands of volunteers. 

At the time I launched the petition, I simply wasn’t aware of the Bundestag’s official platform – yet the petition had already been shared and signed by people via various channels.

As the petition progressed, I therefore wrote to the Petitions Committee. They replied, in bureaucratic German, that it is always possible to submit a petition in writing.

A solicitor who had previously successfully represented several open-source projects in their quest for recognition as non-profit organisations (as e.V.) had contacted me. At my request, he examined the facts of the case and, in simple terms, replied: “Carry on using the current platform.”

The openPetition platform itself confirmed the submission in a blog post entitled “Submission guaranteed!”. Incidentally, the platform is also used by political parties such as the ÖDP.