Dr. Olaf von Maydell

After studying and obtaining a doctorate in agricultural economics, Dr. Olaf von Maydell worked from 1992 to 1997 in auditing, in particular for municipal entrepreneurs, and subsequently for 5 years as a tax consultant and partner in a law firm. Between 2001 and 2011, he held positions as Head of Finance and Administration at Doctors Without Borders and as Managing Director of the Max Planck Institute for Human Development. From 2011, he established the Berlin office of Schomerus, from the very beginning with the exclusive focus on advising non-profit and tax-privileged corporations.

For many years, Dr. Olaf von Maydell has been a lecturer at the Humboldt University in Berlin on the topics of taxation and non-profit. He is also a lecturer on accounting and non-profit law at the German Foundation Academy and the NPO Academy. In addition, Dr. Olaf von Maydell is currently a member of the Board of Trustees and Chairman of the Audit Committee of the Jacobs Foundation in Zurich.

Dr. Olaf von Maydell is your contact and speaker for all topics in the field of non-profit law and accounting of non-profit corporations.

His work focuses on the delimitation of the activities of non-profit corporations in the various spheres, the tax classification of corresponding contracts and the assessment of the income and sales tax consequences. In particular, he also deals with questions of the delimitation of donations and sponsoring. In the field of accounting, he contributes his experience from working in the DZI working group on the definition of advertising and administrative expenses of fundraising organizations. Due to his many years of activity in an international context, topics relating to the use of funds abroad are also among his main areas of activity. As a certified foundation consultant (DSA), he advises not only associations and gGmbHs but also charitable foundations.

• Distinction between special-purpose operation and economic business operation

• Classification of services within the scope of sponsoring

• Grants in the value added tax

• Examination of articles of association and partnership agreements under non-profit law

• Support during external audits (tax audit, special VAT audit)

• Provision of binding information

• Advice and support in appeals and fiscal court proceedings

• Preparation of accounts for the use of funds

• Calculation of administrative costs

• Berlin Chamber of Tax Consultants

• Rotary Berlin South

• Reverse Charge as a Tax Trap for Non-Profit Corporations. In: Journal for the Law of Non Profit Organizations (npoR), p. 190 ff., Issue 4/2022

• Commentary on § 64 AO in: Nomos Kommentar Gesamtes Gemeinnützigkeitsrecht, 2nd edition 2020, pp. 539-579.

• Tax classification of sponsoring at the non-profit recipient. In: Journal for the Law of Non Profit Organizations (npoR), p. 250 ff, issue 6/2019. 

• Outsourcing wants to be well considered. In Sozialwirtschaft, p. 28 ff., Issue 6/2017

• Lecturer at the German Foundation Academy

• Lecturer at the NPO Academy

• Lecturer at the Humboldt University of Berlin (general taxation and non-profit)