Legal and fiscal country profiles
Since 2002 the EFC has mapped the legal and fiscal operating environments for philanthropy across the EU. These mappings, updated regularly, consist of country profiles detailing the legal and fiscal environment for philanthropy in each EU Member State.
The profiles cover aspects ranging from establishment, to registration, to tax treatment of both donors and foundations. In 2020 the 5th edition of the country profiles has been published under the joint Dafne-EFC Philanthropy Advocacy initiative.
The first half of 2021 will see more profiles added on countries outside of the EU. Philanthropy Advocacy will also publish an update, based on the 2020 mapping, of the 2015 EFC publication “Comparative Highlights of Foundation Laws: The Operating Environment for Foundations in Europe”.