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 Legal and fiscal country profiles


The EFC Legal and Fiscal Country Profiles were first published by the EFC in 2002. The profiles have since been widened in scope, updated, and extended.
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, as well as legal service professionals and academics, provide information and support to this process.

About the Profiles

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,  and 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 in the context of cross-border donations, as well as a section on recent legal trends and developments affecting foundations and the impact of the anti-terrorist debate.
The latest set of profiles covers the 27 EU Member States, plus Albania, Liechtenstein, Norway, Switzerland, Turkey and Ukraine. Each profile gives contact information for relevant legal or foundation sector experts in the country concerned.
Download the updated 2011 Legal and Fiscal Country Profiles below.


 Key publication

A comparative overview of some of the key information presented in the Legal and Fiscal Country Profiles can be found in the Comparative Highlights of Foundation Laws.

The current edition covers the EU 27, plus Switzerland, Turkey and Ukraine.