Comparative Highlights of Foundation Laws - The Operating Environment for Foundations in Europe

Oct 22, 2026

Uploaded by Oliver

Comparative Highlights of Foundation Laws examines how foundations in Europe operate across legal and regulatory contexts, presenting trends and benchmarks alongside detailed perspectives. It explores regulation of foundations as unique civil society actors, donor and foundations networks, and the supervision responsibilities of states. The report includes comparative summaries, country-by-country chart analysis, and thematic investigations such as anti-money laundering, ultimate beneficiary owners, and tax-related observations and developments.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages120

Reading Time5 h 2 min

AccessFree to download

Contents

Foreword

Introduction

Comparative summary

Perspectives

Point-by-point analysis

Country-by-country comparative charts

National experts: European Union Member States

National experts: Non-EU Member States

Comparative Highlights of Foundation Laws The Operating Environment for Foundations in Europe Donors and Foundations Networks in Europe AISBL (Dafne) and European Foundation Centre AISBL (EFC) 1 October 2021. This work is licensed under a Creative Commons Attribution-Non Commercial No Derivatives 4.0 International License. Quotation is subject to full identification of source. The views expressed in this report are those of the authors and should not be interpreted as official positions of Dafne and the EFC. Dafne and the EFC disclaim all liability for damages of any kind arising out of the use of the information given in this publication. For additional copies of this publication and further information, please contact: Dafne-EFC Philanthropy Advocacy Philanthropy House | Rue Royale 94 | 1000 Brussels, Belgium +32.2.512.8938 [philanthropyadvocacy.eu](philanthropyadvocacy.eu) [contact@philanthropyadvocacy.eu](contact@philanthropyadvocacy.eu) This publication has been made possible with the generous support of: 2 | Comparative Highlights of Foundation Laws Contents 6 8 11 16 18 20 22 24 26 41 Foreword Foundations – How to regulate these unique actors in society? By Helmut K. Anheier, Hertie School Introduction Identifying trends, providing benchmarks By Carola Carazzone, Assifero and Dafne, and Angel Font,“la Caixa” Foundation and EFC Comparative summary Perspectives Shining the spotlight on philanthropy By Oonagh B. Breen, University College Dublin Foundations, civil society and state supervision – What’s at stake? By Wino van Veen, Vrije Universiteit Amsterdam Wanted: A rational definition of ultimate beneficiary owners of public-benefit foundations By Kateřina Ronovská, Masaryk University Caught in the anti-money laundering web By Katerina Hadzi-Miceva Evans, European Center for Not-for-Profit Law Stichting (ECNL) Foundations in Europe from a tax perspective – Observations and trends By Giedre Lideikyte Huber, University of Geneva Point-by-point analysis Country-by-country comparative charts Comparative Highlights of Foundation Laws | 3 National experts: European Union Member States Austria: Susanne Kalss, Vienna University of Economics and Business Administration Belgium: Ludwig Forrest, King Baudouin Foundation and Francis Houben, Legal and Tax Management SPRL Bulgaria: KrasimiraVelichkova and Simona Veleva, Bulgarian Donors´ Forum Croatia: Cvjetana Plavša-Matić, Goran Đulić, National Foundation for Civil Society Development and Dragan Golubović, Educons University Cyprus: Gibson, Dunn & Crutcher LLP, Brussels Czech Republic: Stanislav Kouba, Ministry of Finance of the Czech Republic, Kateřina Ronovská, Jana Polášková, Adam Holubář, and Dagmar Goldmannová, Faculty of Law, Masaryk University Denmark: Troels Michael Lilja and Mark Ørberg, Copenhagen Business School Estonia: Mall Hellam, Open Estonia Foundation Finland: Martin Löfman, Association of Finnish Foundations France: Anne Cornilleau (affiliation at time of writing), Fondation de France Germany: Anja Stanitzke, VolkswagenStiftung Greece: Stamatopoulos-Eftychidou Legal Consultants Hungary: Veronika Móra, Ökotárs Foundation and Effekteam Association with a contribution of the Jalsovszky Law Firm Ireland: Oonagh B. Breen, Sutherland School of Law, University College Dublin Italy: Gabriele Sepio Studio LegaleACTA, Rome and Fondazione Italia Sociale Latvia: Ansis Bērziņš, Community Foundation Movement in Latvia Lithuania: Gaja Šavelė, National Coalition of Non-Governmental Organizations Luxembourg: Audrey Lesperoy, Fondation de Luxembourg Malta: Max Ganado, Rebecca Micallef, Amanda Attard and Christine Borg, Ganado Advocates Netherlands: Wino van Veen, Vrije Universiteit Amsterdam and Baker McKenzie, Amsterdam Poland: Julia Kluczyńska and Magdalena Pękacka, Polish Donors Forum Portugal: Rui Gonçal

FAQs

What is the main purpose of the report?

To provide a comparative overview of legal and fiscal operating environments for foundations in Europe, using benchmarks, trends, and detailed analyses.

Which key themes are addressed in the perspectives section?

Regulation of foundations and the role of state supervision, defining ultimate beneficiary owners, anti-money laundering implications, and tax perspective observations.

How is the comparative information organized across countries?

Through point-by-point analysis and country-by-country comparative charts, supported by contributions from national experts for both EU and non-EU states.

Oct 22, 2026

Uploaded by Oliver