What do the country profiles include?
The profiles address issues concerning the legal environment of foundations, such as the purposes that foundations are allowed to pursue, the requirements for setting them up, governance and transparency requirements. The tax treatment of foundations is also discussed, with details on the income tax treatment of the foundation, including income from economic activities and asset management. There is also information on tax incentives for individual and corporate donors, including the issue of cross-border donations.
Download the updated 2008/2009 legal and fiscal country profiles below. Each profile is in pdf format, approximately 50kb.
Introduction
Austria
Belgium
Bulgaria
Cyprus
Czech Republic
Denmark
England and Wales
Estonia
Finland
France
Germany
Greece
Hungary
Ireland
Italy
Latvia
Lithuania
Luxembourg
Malta
Netherlands
Poland
Portugal
Romania
Slovakia
Slovenia
Spain
Sweden
Country profile structure - A user's guide
1 Foundation Facts and Figures Across the EU - Associating Private Wealth for Public Benefit
A more recent mapping of the European Foundation sector is also available:
'Foundations in the European Union – facts and figures' (pdf 800kb)
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The profiles linked above are updated versions of country profiles contained in The EFC's publication “Foundations’ Legal and Fiscal Environments – Mapping the European Union of 27” (2007), which provides an overview of foundations’ operating environments across the 27 EU Member States. Standard sections across all profiles enable an easy comparison of specific legal and tax issues across the EU Member States.
The foundation sector in Europe has experienced a major boom in the last 10 to 15 years. Figures suggest a great growth rate since the 1980s. Between 28% and 40% of all foundations in EU Member States such as Germany, Finland, France and Belgium were created in the last decade.1 Figures also show the diversity of the foundation landscape, and this publication certainly gives evidence of the colourful variety of the sector which was further enriched by the enlargement of the European Union from 15 to 27 Member States. |
The EFC Legal and Fiscal Country Profiles were first published by the European Foundation Centre (EFC) in 2002. The profiles have now been widened in scope, updated, and extended to the new European Union Member States. The Legal and Fiscal Country Profiles will be updated and reviewed by the EFC Legal Committee on a regular basis. National associations of foundations and EFC members provide information and support to this process.
The EFC would like to express its gratitude to Fondazione Monte dei Paschi di Siena for their generous support to this publication.
For a hard copy of the 2007 publication, please contact the EFC