Zum Stiftungscharakter von Wohnungsgenossenschaften
Alexander Dilger
August 2023

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Abstract

On the Foundation Character of Housing Co-operatives

Housing co-operatives do not primarily serve to generate and distribute profits, but build reserves and increase their housing stock, from which their members benefit through inexpensive and convenient use. This can be compared to foundations and leads to various issues discussed here such as the incentives to set up housing co-operatives, the legitimacy of their tax benefits, the control of their management and their long-term preservation.