Establish a foundation

1. Consideration of which purposes are to be pursued with the foundation and which assets are to be contributed, if necessary with the advice of the Supervisory and Service Directorate
2. Drafting the foundation business including the foundation statutes (using the templates on the ADD website)
3. Coordination with the foundation authority and the responsible tax authority (in the case of a tax-privileged foundation)
4. Recognition of the foundation on the basis of the agreed foundation business including the statutes by the ADD as the foundation authority.

The state foundation supervisory authority ensures that the foundations are managed in accordance with the State Foundation Act and the foundation statutes. It ensures that the will of the founder is permanently adhered to or not changed more than necessary. Supervision should be handled in such a way that the decisiveness and sense of responsibility of the foundation's bodies are not impaired.

Please contact the Supervisory and Services Directorate in Trier if you wish to set up a foundation.

• Supervisory and Service Directorate

Corresponding assets of at least € 25,000 and (joint) founder's will.

• Statement of assets
• Foundation deed or foundation statutes

The recognition of charitable foundations with legal capacity is free of charge; a fee is charged for private foundations, but costs may be incurred for other foundations depending on the work involved.

• § 80 ff. German Civil Code (BGB)
• State Foundation Act (LStiftG)
• § 52 ff. Fiscal Code (AO)

• Sample foundation deed or foundation statutes

Further information can be found on the website of the Rhineland-Palatinate Ministry of the Interior and Sport.

• Ministry of the Interior and Sport
• Supervisory and Service Directorate (ADD)
• Brochure "Establishing a foundation means setting an example in the long term"

• Federal Association of German Foundations

28.08.2019