Eingetragener Verein
Eingetragener Verein (German: [ˈaɪnɡəˌtʁaːɡənɐ fɛʁˈʔaɪn], registered association or incorporated 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.
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.
In other German speaking countries such a distinction does not exist. But there may be legal requirements which obliges an association to register itself, for example, in Switzerland if it must be audited (Revisionspflicht). In Austria, all associations are registered in a special register, and having an e. V. in the name is not allowed.[1]
References
Further reading
- "Eingetragener Verein" [Registered association]. Rechtswörterbuch.de (in German).