A forgotten past

More about the book

The book explores the unique German requirement for cooperatives to affiliate with auditing federations, which has contributed to the scarcity of such organizations in the country. It highlights how small cooperatives often opt for the more complex registered association (e.V) structure to sidestep the associated costs. Through extensive research, Kaltenborn argues that the 1934 amendment to the German Cooperative Societies Act, mandating this affiliation, was not intended to strengthen cooperatives economically but rather to enforce National-Socialist principles within their framework.