Just like "masonry" is not volunteering, even though a mason could volunteer by building an orphanage pro bono. But when they build their own house, it's not volunteering.
I don't even think that being paid for building an orphanage counts as volunteering... does it?
What? How are you subsidizing anything when it's just recognized as volunteering?
You can at most put that on your Einkommensteuererklärung for a deduction on taxes...
Calling that's subsidizing, idk man, feels massively overblown?
And the Steueramt would have to agree with your statement, which I doubt it would for 99.9% of software.
The exploit-ability of this seems severely overstated here, but I'm not a lawyer so maybe y'all know something I dont