La disciplina del Terzo settore in Germania

This article examines the legal regulation of the Third Sector (or, better said, non-profit organisations) in the German legal order. To do so, it moves from the absence of a comprehensive notion of Third Sector in the legal conversation and the ensuing attempts to track down a unitary regulation of non-profit entities. In this respect, tax law plays a primary role. Afterwards, the article focuses on the constitutional foundations of the non-profit sector in Germany and the elusive implications of the principle of subsidiarity. Finally, the reform proposals of the Scholz and Merz governments are addressed.