Membership Fee Survey

The profits from the sale and rental or lease of products and goods that are typical of the corporation’s ordinary business activities, as well as from services that are typical of the corporation’s ordinary business activities after deduction of sales reductions and sales tax, are to be disclosed as sales revenue. § 277 Item (1) HGB (German Commercial Code).

In the event of a group membership, sales are to be reduced by the internal turnover between members of the group (see 1.4 of the Membership Fee Regulations).

For example, the following are included in sales revenue:

• Income from the sale, rental or lease of products
• Income from patents and licenses
• Export turnover
• Fees for services
• Commissions

Employees are all dependent employees who are obliged under an employment contract to provide services upon instruction of the employer. The number of employees corresponds to the average number of employees during the fiscal year as set out in § 285 Item 7 of the HGB (German Commercial Code). Proportional consideration of part-time employees is possible on the basis of their hours worked (pro rata basis).

Employees include, for example:

• Part-time and full-time employees at home and abroad

   

• Employees on maternity leave

   

• Home workers

   

• Employees with minimal hours and short-term employees

   

• Temporary employees

   

Employees do not include:

• Trainees

   

• Legal representatives such as directors, board and supervisory board members

   

• Contract workers

   

• Service providers (independent, non-employed lawyers and tax consultants)

   

• Employees on parental leave

   

ICT sales are the sales that a company achieves with products and services in the area of activity of Bitkom in accordance with Appendix 1 of the Membership Fee Regulations.

The number of ICT employees is the part of the workforce that is directly or indirectly involved in provision of the service portfolio in the area of activity of Bitkom in accordance with Appendix 1 of the Membership Fee Regulations.

Prerequisites for contribution calculation on the basis of ICT turnover or ICT employees:

• Full membership is required.
• The ICT sales and the number of ICT employees are to be attested by an accountant or a certified auditor, or credibly shown in another suitable manner.

 

Trading and leasing sales with third-party products are sales that a company generates from the purchase and resale of movable material assets without these products being manufactured or modified by the company itself.

External sales are sales that are attained by an IT company outside of its group.

Prerequisites for membership fee calculation on the basis of external sales:

• The parent company must not be active in the ICT sector.
• External sales must not amount to more than 50% of total sales.
• The amount of the external sales is to be attested by an accountant or a certified auditor, or credibly shown in another suitable manner.