“What we have done for ourselves
alone dies with us.

what we have done for others and the world
remains and is immortal.”

You’ve had a successful career and want to give something back to society? You’d like to ensure the cohesion of the family fortune? You lack a suitable descendent, or you don’t want your name to die out when you pass on? I provide you with comprehensive support for your decision to establish a foundation. First, using your foundation’s purpose, I assess which type of foundation it is: a charitable foundation or a family foundation.

Charitable foundations serve a purpose which is relevant to society. This arises from a particular sense of responsibility the benefactor has vis-à-vis society. Those who opt to transfer their wealth to a charitable foundation, irrevocably commit their capital for use within the scope of the foundation’s purpose. For this very reason, this type of foundation is also subject to tax privileges.

If you are averse to the corresponding bureaucratic effort involved, you alternatively have the option of contributing a portion of your wealth to a dependent foundation trust. Such a foundation can be set up quickly. It requires neither minimum funds nor state recognition. In this case, you transfer your wealth to a trustee. This trustee is bound exclusively by the provisions of the benefactor regarding utilization. In terms of tax law, the privileges are the same as those of a charitable foundation. Moreover, you have the option of converting a dependent foundation trust into a charitable foundation at any time.

It is a different case with family foundations, which are obliged to pursue not charitable purposes but private ones. Consequently, it is defined that they serve the interests of one or more families. The state sees no occasion in this case to allow for tax privileges for a type of foundation which serves private interests. Just like other corporations, the family foundation is therefore also subject to normal taxation including corporate tax.

Objectives in the case of family foundations:
  • maintain wealth
  • provide for family members
  • ensure own provision
  • regulate own succession at an early stage
  • acquisition of real estate as a result of low tax rates and no accounting obligation
Get in touch with me within the scope of a founding consultation.

I will provide you with

  • advice on the various types of foundations
  • tax-related and legal consulting for establishing the foundation with my partner network
  • examination and support for the creation of statutes to achieve charitable status
Ongoing tax-related consulting
  • taking care of financial and payroll accounts
  • creating tax declarations and annual financial statements
  • creating a comprehensive annual report with allocation of funds accounts, reserve fund formation and activity report for presentation to the foundation oversight committee
  • consulting in connection with increases in foundation capital and donations
  • consultations regarding tax-related charitable status law

Some questions come up again and again in our day-to-day routine at the firm. Here is an overview of the classic ones we get together with practical answers.
If you would like to know more or have your own particular questions, please do not hesitate to get in touch with us at any time.

  • Vermögen erhalten
  • Familienmitglieder versorgen
  • eigene Versorgung sicherstellen
  • eigene Nachfolge frühzeitig regeln
  • Immobilienerwerb aufgrund niedriger Steuersätze und keiner Bilanzierungspflicht

Ich liefere Ihnen

  • Beratung zu den verschiedenen Stiftungsarten
  • Steuerliche und rechtliche Beratung bei der Stiftungsgründung (mit meinem Partnernetzwerk)
  • Prüfung und Unterstützung bei der Erstellung von Satzungen zur Erlangung der Gemeinnützigkeit
  • Übernahme der Finanz- und Lohnbuchhaltung
  • Erstellung der Steuererklärungen und Jahresabschlüsse
  • Erstellung eines umfassenden Jahresberichts mit Mittelverwendungsrechnung, Rücklagenbildung und Tätigkeitsbericht zur Vorlage bei der Stiftungsaufsicht
  • Beratung im Zusammenhang mit Zustiftungen und Spenden
  • Beratungen im steuerlichen Gemeinnützigkeitsrecht