Expense and compensation regulation

Non-binding translation

This English translation is provided for convenience only and is not legally binding. The German original is the authoritative text.

1. Principle

Board service is performed on a volunteer basis as a matter of principle. The association reimburses effective, necessary, and documented expenses incurred in the interest of the association’s purpose.

2. Expenses

Reimbursable in particular are:

• necessary travel costs;
• accommodation costs at association-related events;
• meal costs within a reasonable scope;
• fees for domains, hosting, software, archiving, or technical infrastructure;
• costs for notarial services, the commercial registry, banking, accounting, or legal review;
• communications and event costs;
• other purpose-bound expenses approved by the Board.

Expenses must be submitted in a timely manner with receipts.

3. Non-reimbursable costs

Non-reimbursable in particular are:

• private expenses;
• luxury or representation costs without a clear association purpose;
• costs without a receipt, unless a comprehensible exceptional case applies;
• expenditures that primarily serve an individual person or institution;
• expenses that violate the statutes, purpose, or non-profit status.

4. Compensation for special services

Special services may be compensated where:

1. they go beyond the usual volunteer Board activity;
2. they are required or particularly useful for the association’s purpose;
3. they are compensated at market rate and proportionately;
4. they are budgeted in advance or approved by the Board;
5. they are documented in writing.

Examples of special services may include:

• technical implementation;
• extensive data modelling;
• legal or tax project coordination;
• third-party grant applications;
• substantial documentation or training work;
• project management for funded undertakings.

5. Recusal

Persons whose own compensation, or that of persons close to them, is concerned do not take part in deliberation and decision-making.

6. Documentation

All expenses and compensation are recorded traceably in the accounts. The Board may submit an aggregated overview to the General Assembly.