Overview
- The Fiscal Court of Hamburg ruled on November 13, 2025 (case 2 K 67/23), overturning the tax office’s assessment tied to Lemonaid’s social contributions.
- Auditors had classified transfers to LemonAid & ChariTea e.V. as hidden profit distributions, while Lemonaid recorded them as operating expenses for sponsorship and brand marketing.
- The tax office sought €650,000 for 2015–2017, and the company said an extension across years could have exceeded €4 million.
- The judgment recognizes the expenses as deductible and grants input VAT entitlement, with the finance authority ordered to cover procedural costs.
- Lemonaid plans special bottle labels reading “Amtlich was Fair-ändert” and a social media campaign, while portraying the decision as a signal for other social enterprises.