Field I · Succession, Wealth & Foundations
Foundations, Associations & Charitable Organisations
Dedicating wealth to a purpose calls for structures that outlast it.
We advise founders, foundations, associations, charitable companies and their governing bodies — from formation and ongoing charitable status through to restructuring. Our focus is on articles that keep an organisation able to act, a use of funds that withstands scrutiny, and governance that protects board members from personal liability.
We do not treat civil-law structuring and the tax law of charities separately. Where recognition of charitable status, tax audits or proceedings up to the Federal Fiscal Court are concerned, we conduct the proceedings ourselves.
Our focus areas
- Formation of foundations, associations, federations and charitable companies
- Articles of association and governance
- Law of charitable status (sections 51 et seq. German Fiscal Code), use of funds and timely use of funds
- Ongoing legal and tax advice for non-profit organisations
- Advice for founders, donors and sponsors
- Endowment contributions, donations and legacies to charitable recipients
- Restructuring, mergers and cooperations
- Representation before tax authorities and the fiscal courts
- Advice for executive boards, boards of trustees and supervisory bodies
Typical matters
01
Establishing a company-linked foundation as a succession solution
02
Amending a foundation’s articles under the new foundation law
03
Defending charitable status in a tax audit
04
Handling a legacy to a charitable organisation
Contacts
