In the quiet corners of Germany’s digital economy, a paradox is threatening the stability of the nation’s technological future. While a local youth soccer coach or a choir director is celebrated by the state with tax allowances and social recognition for their "Ehrenamt"—an honorary volunteer office—the software maintainers who secure the digital foundations of German banks, hospitals, and the automotive industry operate in a legislative void. A new initiative has brought this disparity into sharp focus, arguing that the code powering the modern state is just as vital as the clubs that power its social life. A petition currently gaining traction on OpenPetition is demanding a fundamental shift in how the Federal Republic views digital volunteering, calling for Open Source work to be legally elevated to the status of charitable service.
The petition, initiated by concerned technologists, highlights a glaring gap in the German fiscal code (Abgabenordnung), which lists specific activities eligible for non-profit status and volunteer benefits. While the list includes model airplane flying, carnival traditions, and amateur radio, it explicitly excludes the development of free software. This exclusion denies open source communities the ability to form tax-exempt non-profits (Gemeinnützigkeit) dedicated solely to code development, forcing them into complex legal gray zones or commercial structures that do not align with their public-interest missions. As noted by the Free Software Foundation Europe (FSFE), this bureaucratic antiquatedness acts as a brake on innovation, discouraging the very civic engagement the government claims to champion in its digital strategy.
The disparity between traditional civic engagement and digital stewardship creates a vulnerability in the heart of Europe’s largest economy.
At the core of this debate is the concept of "Digital Sovereignty," a buzzword frequently employed by Berlin and Brussels but rarely supported by grassroots policy. The petition argues that recognizing open source work as an honorary office is not merely about tax breaks; it is a matter of national resilience. By granting maintainers access to the "Ehrenamtskarte" (volunteer card) and the "Ehrenamtspauschale" (a tax-free expense allowance), the state would signal that securing the software supply chain is a valued public service. This comes at a time when the fragility of volunteer-run infrastructure has been exposed by global security incidents, such as the Log4j vulnerability, where unpaid volunteers were left to patch systems used by Fortune 500 companies.
The current lack of recognition also creates a talent bottleneck. Without the legal framework to organize as charitable entities, open source projects struggle to accept donations, onboard junior developers through structured mentorships, or collaborate easily with government bodies. The Open Source Business Alliance (OSBA) has long contended that for Germany to maintain its industrial edge, the barriers between the private sector, the state, and the open source community must be lowered. The petition posits that elevating code contributions to the status of "Ehrenamt" would legitimize this labor, encouraging a new generation of developers to contribute to public goods without the friction of forming commercial entities.
Germany’s contradictory stance involves funding open source infrastructure while ignoring the legal status of the individuals building it.
The irony of the situation is palpable when observing the actions of the Federal Ministry for Economic Affairs and Climate Action (BMWK). The government recently launched the Sovereign Tech Fund, a financing instrument designed to strengthen the open source ecosystem by paying for critical maintenance. This implicitly acknowledges that open source software is critical public infrastructure. However, while the state is willing to write checks for specific projects, the Ministry of Finance has been slower to update the tax code to support the human ecosystem behind the code. The petition effectively asks the government to align its tax policy with its spending policy, closing the loop on a disjointed strategy.
This disconnect is felt acutely by the maintainers of smaller, critical libraries who do not qualify for massive government grants but incur significant personal costs. Under current laws, a developer traveling to a conference to speak about security patches cannot easily claim those expenses against a non-profit mission if their organization isn’t recognized as charitable. This friction reduces knowledge sharing and slows down the maturation of German software projects. As reported by Heise Online, promises were made in the coalition agreement to address the "Gemeinnützigkeit" of open source software, yet the implementation has stalled amidst broader budget disputes and bureaucratic inertia.
The looming pressure of European Union regulation is accelerating the need for a protective legal designation for code maintainers.
The urgency of the petition is compounded by the incoming EU Cyber Resilience Act (CRA), which aims to impose strict liability standards on software used in commercial products. While the legislation includes carve-outs for non-commercial open source, the line between a hobbyist and a commercial entity is blurring. If a maintainer accepts a small donation via GitHub Sponsors, are they now a commercial operator liable for damages? If open source work were legally codified as "Ehrenamt," it would provide a clearer domestic legal standing for these developers, potentially offering a shield against liability overreach and distinguishing clearly between public-interest volunteering and for-profit consultancy.
Furthermore, the petition highlights the educational aspect of open source, which is currently undervalued. Traditional sports clubs are recognized for their role in youth development and physical education. Open source projects perform a similar function for digital literacy, teaching students how to collaborate, code, and manage complex systems. By denying these groups charitable status, the state is effectively taxing educational initiatives that occur outside of formal institutions. The Open Source Treffen in Munich and similar local groups have argued that their contribution to the "digital fitness" of the population is at least equal to the physical fitness promoted by sports clubs.
Economic ramifications extend beyond the tech sector as the German Mittelstand relies heavily on volunteer-maintained codebases.
The implications of this policy shift would ripple through the "Mittelstand"—the small and medium-sized enterprises that form the backbone of the German economy. These companies rarely have the resources to build proprietary software stacks from scratch; they rely on the LAMP stack, Python libraries, and various open frameworks. When the maintainers of these tools burn out due to lack of support or recognition, German industry suffers. Promoting open source as a charitable activity would encourage corporate volunteering, where companies allow employees to contribute to open source during work hours as a form of corporate social responsibility (CSR), knowing the activity is state-sanctioned and legally defined.
Critics of the status quo point out that the cost to the state of granting these tax exemptions would be negligible compared to the value generated. A study referenced by the Bitkom association suggests that open source software contributes billions to the GDP. The loss in tax revenue from small non-profit associations would be vastly outstripped by the stability and security gains in the national digital infrastructure. The petition essentially offers the government a high-return investment: in exchange for minor tax concessions and social recognition, the state secures the loyalty and sustainability of the workforce maintaining its digital roads and bridges.
The path forward requires a legislative amendment that acknowledges the intangible nature of modern civic service.
The specific demand of the petition is to amend Section 52 of the Fiscal Code to include "the promotion of free and open source software" as a charitable purpose. This simple text change would unlock the "Ehrenamtskarte" for thousands of developers, granting them small perks like discounted museum entry or swimming pool access. While these benefits are monetary trifles, their symbolic weight is immense. It would signify that the Federal Republic views the committers of code with the same reverence as the volunteer firefighters and Red Cross helpers who have long been pillars of German society.
Ultimately, this movement is about modernizing the definition of the social contract in a digitized nation. As the petition gathers signatures, it forces lawmakers to confront a reality where the most critical infrastructure is no longer made of concrete and steel, but of logic and syntax. If Germany intends to lead in the digital age, it must first learn to value the invisible architects who build it, turning the solitary act of programming into a celebrated pillar of civic life.


WebProNews is an iEntry Publication