The Federal Fiscal Court has recently ruled that membership fees to clubs primarily for leisure activities cannot be deducted as special expenses in income tax. This applies even if, for example, a music club promotes another purpose alongside "cultural activities with self-interest", such as musical training, cultural and church music events, music festivals, and competitions (BFH ruling of 28.9.2022, X R 7/21).

Previously, the establishment of a free communication network and the management of servers, radio links, and lines were not considered charitable purposes, so Freifunk associations were not tax-privileged and donations were not deductible (e.g. LfSt. Bayern of 30.3.2017, S 0171.2.1-182/51 St31). However, since 1.1.2021, the promotion of Freifunk is considered a charitable purpose according to § 52 para. 2 no. 23 Fiscal Code.

As a result, Freifunk associations are now tax-privileged, and donations can be deducted as special expenses (introduced with the "Annual Tax Act 2020" of 21.12.2020). Different rules apply to membership fees to Freifunk associations: Since these associations promote leisure-related charitable purposes "with self-interest", the membership fees are not recognised. The associations are not allowed to issue donation receipts for this (§ 10b para. 1 sentence 8 no. 4 Income Tax Act).