Basics

Sponsoring is the provision of money, goods or services by third parties with economic interests that pursue other interests in addition to the motive of promoting KIT. The sponsor is interested in raising its public profile (image gain, communicative use).

Sponsoring must be distinguished from other contracts, e.g. donations or contract research, from both a legal and, in particular, a tax law perspective. In order to avoid possible consequences under tax law, DE RECHT must examine each individual case.

Links that you should definitely read in preparation:

• Differentiation between active and passive sponsoring and donations: https: //www.recht.kit.edu/1063.php
• Donations: https: //www.recht.kit.edu/913.php
• Third-party funding portal: https: //intranet.kit.edu/drittmittelanzeige_drittmittelportal.php
• Front office: https: //www.recht.kit.edu/204.php