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This work is licensed under a Creative Commons Attribution-Non Commercial No Derivatives 4.0 International License.  \nQuotation 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.  \nFor additional copies of this publication and further information, please contact: Dafne-EFC Philanthropy Advocacy  \nPhilanthropy House | Rue Royale 94 | 1000 Brussels, Belgium +32.2.512.8938  \n[philanthropyadvocacy.eu](philanthropyadvocacy.eu)  \n[contact@philanthropyadvocacy.eu](contact@philanthropyadvocacy.eu)  \nThis publication has been made possible with the generous support of:  \n2 | Comparative Highlights of Foundation Laws  \nContents  \n6  \n8  \n11  \n16  \n18  \n20  \n22  \n24  \n26  \n41  \nForeword  \nFoundations – How to regulate these unique actors in society?  \nBy Helmut K. Anheier, Hertie School  \nIntroduction  \nIdentifying trends, providing benchmarks  \nBy Carola Carazzone, Assifero and Dafne, and  \nAngel Font,“la Caixa” Foundation and EFC  \nComparative summary  \nPerspectives  \nShining the spotlight on philanthropy  \nBy Oonagh B. Breen, University College Dublin  \nFoundations, civil society and state supervision – What’s at stake?  \nBy Wino van Veen, Vrije Universiteit Amsterdam  \nWanted: A rational definition of ultimate beneficiary owners of public-benefit foundations  \nBy Kateřina Ronovská, Masaryk University  \nCaught in the anti-money laundering web  \nBy Katerina Hadzi-Miceva Evans, European Center for  \nNot-for-Profit Law Stichting (ECNL)  \nFoundations in Europe from a tax perspective – Observations and trends  \nBy Giedre Lideikyte Huber, University of Geneva  \nPoint-by-point analysis  \nCountry-by-country comparative charts  \nComparative Highlights of Foundation Laws | 3  \nNational experts:  \nEuropean Union Member States  \nAustria:  \nSusanne Kalss, Vienna University of Economics and Business Administration  \nBelgium:  \nLudwig Forrest, King Baudouin Foundation and Francis Houben, Legal and Tax Management SPRL  \nBulgaria:  \nKrasimiraVelichkova and Simona Veleva, Bulgarian Donors´ Forum  \nCroatia:  \nCvjetana Plavša-Matić, Goran Đulić, National Foundation for Civil Society Development and Dragan Golubović, Educons University  \nCyprus:  \nGibson, Dunn & Crutcher LLP, Brussels  \nCzech Republic:  \nStanislav Kouba, Ministry of Finance of the Czech Republic, Kateřina Ronovská, Jana Polášková, Adam Holubář, and Dagmar Goldmannová, Faculty of Law, Masaryk University  \nDenmark:  \nTroels Michael Lilja and Mark Ørberg, Copenhagen Business School  \nEstonia:  \nMall Hellam, Open Estonia Foundation  \nFinland:  \nMartin Löfman, Association of Finnish Foundations  \nFrance:  \nAnne Cornilleau (affiliation at time of writing), Fondation de France  \nGermany:  \nAnja Stanitzke, VolkswagenStiftung  \nGreece:  \nStamatopoulos-Eftychidou Legal Consultants  \nHungary:  \nVeronika Móra, Ökotárs Foundation and Effekteam Association with a contribution of the Jalsovszky Law Firm  \nIreland:  \nOonagh B. Breen, Sutherland School of Law, University College Dublin  \nItaly:  \nGabriele Sepio Studio LegaleACTA, Rome and Fondazione Italia Sociale  \nLatvia:  \nAnsis Bērziņš, Community Foundation Movement in Latvia  \nLithuania:  \nGaja Šavelė, National Coalition of Non-Governmental Organizations  \nLuxembourg:  \nAudrey Lesperoy, Fondation de Luxembourg  \nMalta:  \nMax Ganado, Rebecca Micallef, Amanda Attard and Christine Borg, Ganado Advocates  \nNetherlands:  \nWino van Veen, Vrije Universiteit Amsterdam and Baker McKenzie, Amsterdam  \nPoland:  \nJulia Kluczyńska and Magdalena Pękacka, Polish Donors Forum  \nPortugal:  \nRui Gonçal","cbCaiuxInxR4hQyK","https://ap.wps.com/l/cbCaiuxInxR4hQyK","pdf",3051727,120,"English","# Contents\n## Foreword\n## Introduction\n## Comparative summary\n## Perspectives\n## Point-by-point analysis\n## Country-by-country comparative charts\n## National experts: European Union Member States\n## National experts: Non-EU Member States","[{\"question\":\"What is the main purpose of the report?\",\"answer\":\"To provide a comparative overview of legal and fiscal operating environments for foundations in Europe, using benchmarks, trends, and detailed analyses.\"},{\"question\":\"Which key themes are addressed in the perspectives section?\",\"answer\":\"Regulation of foundations and the role of state supervision, defining ultimate beneficiary owners, anti-money laundering implications, and tax perspective observations.\"},{\"question\":\"How is the comparative information organized across countries?\",\"answer\":\"Through point-by-point analysis and country-by-country comparative charts, supported by contributions from national experts for both EU and non-EU states.\"}]","Comparative Highlights of Foundation Laws - The Operating Environment for Foundations in Europe | PDF",302]