The EFC’s legal and fiscal comparative charts, updated in 2011, are comprehensive charts that allow a comparison of legal and fiscal regulations and practices across the countries of the EU and beyond. First published in 2007, these charts are regularly revised and updated and act as a benchmarking tool of good legal and fiscal provisions and practices at the national level, which can have an impact on those countries revisiting their foundation and tax laws. The current version of the charts has been produced based on the 2010/2011 EFC Legal and Fiscal Country Profiles (available here).

The charts also feature a comparison of the tax treatment of donations to public benefit foundations in the countries surveyed. This useful tool allows concrete comparisons of in-kind and cash donations of different amounts (from €10,000 to €100,000) by corporate and individual donors.