Legal and fiscal country profiles

These profiles, which form an important layer of our knowledge base, give an overview of the legal and fiscal operating environments for foundations in countries across Europe and beyond. Each profile contains information such as requirements for registration, reporting, economic activity, and governance, among several other aspects.

The profiles, which are in pdf format, were drafted by national-level experts and published in 2014. The DAFNE-EFC Philanthropy Advocacy initiative plans a new edition of the profiles in the near future.

European Union

Austria Italy
Belgium Latvia
Bulgaria Lithuania
Croatia Luxembourg
Cyprus Malta
Czech Republic Netherlands
Denmark Poland
Estonia Portugal
Finland Romania
France Slovakia
Germany Slovenia
Greece Spain
Hungary Sweden

Outside European Union

Albania Serbia
Bosnia and Herzegovina Switzerland
Kosovo Turkey
Liechtenstein Ukraine
Macedonia United Kingdom

Outside Europe

China USA

Additional resources

For additional resources, go to DAFNE-EFC Philanthropy Advocacy initiative



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