Transparency is mandatory — and a promise.
Where we spend money. And where we do not.
As a non-profit entity, we are obligated to disclose the source and use of our funds (Section 63 AO). Here you will find the 2026 financial plan (partial year) as well as the 2027 plan (full year). The first activity report will be published in Q4/2027.
Status August 2026 (Revision following DRV status determination). The Deutsche Rentenversicherung Bund determined by notice dated 13.08.2026 in the status determination procedure under § 7a SGB IV that the Managing Director Axel Franz Johann Druschel acts for the company as a self-employed person. As a result, the originally planned managing-director salary (2.000 €/month from September 2026) and the active-retirement exemption under § 3 Nr. 21 EStG no longer apply. The managing-director role continues on a voluntary and unpaid basis. Only the side-activity allowances under § 3 Nr. 26 EStG (instructor, 275 €/month) and § 3 Nr. 26a EStG (volunteer work, 80 €/month) remain granted — they are tax- and social-insurance-exempt and apply regardless of the social-insurance status. Administration costs drop from 29 % to 14 % on average; equity grows faster (51.380 € at year-end 2028 instead of 13.500 € in the original plan).
Income 2026
(Plan, Partial Year May–December)
| Item | Amount | Share |
|---|---|---|
| Share Capital (one-time) | 4.000 € | 9 % |
| Donations | 12.000 € | 26 % |
| Institutional Funding (EU Digital Europe, etc.) | 24.000 € | 52 % |
| Purpose-Bounded Business: Workshops | 6.400 € | 13 % |
| Total | 46.400 € | 100 % |
Note: GCC is a non-profit open-source platform — we do not act as an association, but as a non-profit entity for open standards, education, and research. The Articles of Association (version dated 27.04.2026, certified by the § 60a AO notice of 27.05.2026) do not provide for membership fees; all income flows directly from free donations, institutional funding, and purpose-bounded business into the statutory purposes (Section 52 AO).
Expenditures 2026
(Plan, 46.400 € operational + reserves)
| Category | Amount | Share |
|---|---|---|
| Education (Section 52 (7) AO) — Workshops, Videos, Platform | 19.000 € | 41 % |
| Research & Development (Section 52 (1) AO) — Software, Collaborations | 8.400 € | 18 % |
| Administration incl. allowances (volunteer 80 €/month, instructor 275 €/month, from Sept.) | 9.000 € | 19 % |
| Founding & Setup (one-time) | 5.000 € | 11 % |
| Reserves (§ 62 AO) | 4.000 € | 9 % |
| Total expenditures | 46.400 € | 100 % |
Revision. The original plan provided for a managing-director salary of 2.000 €/month from September 2026 (8.000 € for 4 months in the partial year) plus employer social-insurance contributions. These items no longer apply following the DRV status determination. New: allowances (1.420 € for 4 months) and expense reimbursement (1.080 €). Administration is reduced by approx. 5.500 €.
Four-Sphere Separation
(Mandatory per Section 55 AO)
| Sphere | Content |
|---|---|
| Ideal Sphere | Open-source development, workshops, research, outreach — unpaid |
| Asset Management | Bank accounts, share capital |
| Purpose-Bounded Business | Fee-based events (workshops 100 €/person, conference 60 €/person) — cost recovery |
| Commercial Business Operations | not applicable (GCC is not commercially active) |
Managing-Director Compensation
(Revision following DRV status determination)
| Legal relationship | Status | Compensation | SI liability | Tax |
|---|---|---|---|---|
| MD corporate office | Self-employed (DRV notice 13.08.2026), voluntary, unpaid | 0 € | none | Income § 18 EStG, but 0 € |
| Volunteer allowance § 3 Nr. 26a EStG | Self-employed, side activity | 80 €/month (960 €/year) | none (§ 1 Abs. 1 Nr. 16 SvEV) | tax-exempt |
| Instructor allowance § 3 Nr. 26 EStG | Self-employed, side activity | 275 €/month (3.300 €/year) | none (§ 1 Abs. 1 Nr. 16 SvEV) | tax-exempt |
| Total compensation | 355 €/month (4.260 €/year) | none | tax-exempt |
Comparison with the original plan: The original plan provided for 2.000 €/month MD salary + 80 € volunteer + 275 € instructor = 2.355 €/month, plus employer social-insurance contributions (RV 9.3 %, AlV 1.3 %, KV/PV contributions). Total employer cost was approx. 2.797 €/month. In the revision, MD salary and employer SI no longer apply; the company pays only 355 €/month (allowances) — a reduction of approx. 87 %.
Plan 2027 (Full Year)
Income Target: 100.000 € (25.000 € free donations, 45.000 € EU funding, 18.000 € purpose-bounded workshops, 6.000 € purpose-bounded conference, 6.000 € free donations from support-sponsorships without association binding). Increased expenditures in education (47.000 €) and research (18.000 €) with significantly reduced administration (14.760 € incl. allowances, 15 % of expenditures — originally 33.500 € / 34 %). Reserve formation 20.240 € (§ 62 AO). Balance-sheet total 31.12.2027: 28.240 € — the share-capital target of 25.000 € (§ 5a GmbHG) is already reached at year-end 2027 (three years earlier than in the original plan).
Verified documents
- Activity Description (Section 52 AO) on Gitea
- Financial plan 2026/2027 as Markdown on Gitea
- DRV status determination dated 13.08.2026 (§ 7a SGB IV: self-employed activity)
- Annual financial statements from 2026 (following the official notice per Section 60a AO) in the business register