Court Rules in Favor of Climate Foundation's Tax-Exempt Donation - Court Ruling: Levy on Donations to Climate Foundation by the Federal Court
The Climate Protection Foundation of Mecklenburg-Vorpommern (Climate Foundation MV) was established in early 2021 with contributions from the state and Nord Stream 2 AG, a subsidiary of the Russian state corporation OAO Gazprom. The foundation was set up with the aim of securing the completion of the Nord Stream 2 pipeline and funding environmental projects.
The foundation is currently led by a new board and has received significant funding from both the state and Nord Stream 2 AG. The state contributed 200,000 euros, while Nord Stream 2 AG contributed 20 million euros. The foundation's non-profit status and the purpose of its funds remain undetermined, as no specific information regarding these matters is available.
Despite the lack of clarity on its non-profit status, the foundation has been involved in various environmental projects, including a participation action where associations and initiatives receive 500 euros in climate money for plantings or information events.
However, the Climate Foundation MV has faced legal challenges. It paid a gift tax under protest and took the case to the finance court, which dismissed the appeal. The dispute over the gift tax payment was an appeal against a decision of the State Finance Court in Greifswald.
The foundation's association with the Nord Stream 2 pipeline has also been a point of contention. The gas pipeline was completed but never put into operation due to Russia's aggression against Ukraine. The state parliament has decided to dissolve the foundation following Russia's attack on Ukraine, but this decision has not been implemented for legal reasons.
The state parliament is currently investigating the role of the state government in the establishment of the Climate Protection Foundation. Former Chancellor Gerhard Schröder, who was active for Russian energy companies after leaving politics, including as president of the supervisory board of Nord Stream 2 AG, is scheduled to be heard as a witness by the investigative committee of the state parliament in mid-October.
The future of the Climate Protection Foundation remains uncertain, with the state wanting to completely withdraw from the foundation. The lack of clear information about its non-profit status, purpose of funds, and potential influence from Moscow raises questions about its transparency and accountability. Further investigation and official registry consultations may be necessary to gain a more comprehensive understanding of the Climate Foundation MV.
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