The boom in charitable organizations and foundations continues uninterruptedly in Germany. Each year, hundreds of new legally-recognized foundations are formed there. More and more socially minded individuals and entrepreneurs consider building a charitable foundation as they contemplate what to do with the wealth they have accumulated. Existing nonprofit organizations and business companies also follow suit - albeit regularly for other reasons.
German foundation tax law fuels the trend by conferring comprehensive tax advantages on charitable foundations as well as their founders. In this respect it is important to know that the tax benefits for charitable foundations are not - unlike e.g. in the USA - lower than those of other charitable organizations. On the contrary: Foundations are even better off in German tax law in some places than other legal forms like charitable associations or charitable LLCs.
German law also permits the establishment of foundations which do not promote charitable but purely private purposes. For example, so called family foundations serving the private interests of the founder and his family are generally taxed like any other legal entity. However, as long as they do not run a business – as is usually the case when a foundation merely serves to manage the founder´s assets – family foundations do not owe any trade tax, i.e. the total corporate income tax burden of a family foundation is typically 15,825% only.
In order to support you in founding a German foundation, we prepared three different packages. We offer all of the following services in English or German.
Includes all services of the Basic Package, as well as:
Includes all services of the Basic Package and the Founder Package, as well as
No package fits your needs? Your case is so individual that we cannot provide optimal coverage with our package offers? We are as individual and flexible as you need us to be: Of course, you are more than welcome to book us at our usual hourly rates right from the start in order to book individual services. Just get in touch with us!
Whether establishing a foundation is the right choice for you depends on a number of aspects, especially your current life situation, your plans and wishes and of course on whether you are a private individual or a company or an existing NPO. Provided that the establishment of a foundation comes into consideration for you (or your company or NPO), we will tailor the foundation to your personal situation.
Among other things, we can help you with the following:
What does that mean in specific terms?
Your organization needs support? We look forward to hearing from you at +49 (0)69 76 75 77 80 or firstname.lastname@example.org.
We consider ourselves a one-stop shop for foundations and high net-worth individuals (HNWI): In addition to legal structuring and tax planning, we offer further services regularly requested by our clients like foundation accountancy (setting up an accounting system, producing yearly reports and financial statements, tax return filings, tax compliance etc.), and grant and donation documentation – all in compliance with German foundation law and German (nonprofit) tax law. From a financial perspective, we will be happy to refer you to external fundraising specialists who will work closely with you on issues such as soliciting donations and other third-party funding for your foundation.
Do you intend to form a foundation in Germany? Or do you seek legal advice on German foundation matters? WINHELLER are your competent, loyal, and independent advisors in matters of German foundation law, (nonprofit) tax law, asset protection and succession and estate planning. Our tax advisors and lawyers are happy to help you realize your charitable goals by setting up a charitable foundation or support you in structuring your assets and securing and providing for your family with the help of a family foundation. Feel free to contact
Our attorneys and their teams are looking forward to answering all your questions regarding German foundations and German foundation (tax) law. Just send us an e-mail (email@example.com) or give us a call (+49 69 76 75 77 80).