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Sponsoring

Given the growing public interest in the area of corporate social responsibility, we decided to sponsor funds for national social projects or Austrian young athletes in edge sports groups.

We aim to sponsor social projects with sports in Vienna or Lower Austria or Austrian young athletes which already took part in national or international athletic contests.

As our target group are clients in Vienna or Lower Austria we just sponsor social projects and Austrian young athletes from this area.

Our sponsoring activities

2012 Sponsoring

www.deltcultura.org

charity soccer tournament in Vienna

2013 Sponsoring - Beachvolleyballteam Hupfer/Murauer

2014 - 2017 Sponsoring - Beachvolleyballteam Hupfer/Hörl

2019 Sponsoring

Beachvolleyballteam Winter/Hörl

 

Sponsoring from a fiscal point of view

Sponsor payments from entrepreneurs are only operational expenditures, if the payments are almost exclusively on the basis of comercial criterias and the sponsor payments can be seen as an adequate consideration for carrying out obligations of the sponsored person concerning advertising performance. The sponsorship must achieve a wide-ranging public advertising effect.

Athletics and sports clubs must commit advertising services which in turn might be legally enforceable by the sponsor. The sponsored person must be ideally suited as advertising medium and the sponsor payments must be adequate compared to the ability. The agreed form of advertising must be clearly visible, f.ex. an inscription on the sports equipment or sports clothing showing the logo, the name of the sponsor in the sports club name. The advertising function could also be shown by presentations published in mass media. The sponsor activity may not be a gross disproportion compared to the advertising activity. If the sports club is only known to a limiting number of people and the typical advertising effectiveness is missing, the sponsor payments are not tax deductible (Austrian High Court of Administration, 25.1.1989, 88/13/0073, regarding tennis suits for a tennis club).