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Comparative Highlights of Foundation Laws: Legal and Fiscal Landscape of European Philanthropy

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19 February 2025

Comparative Highlights of Foundation Laws: Legal and Fiscal Landscape of European Philanthropy

Financing the ecosystem

Proximity and social economy

Access to Finance

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The 2021 "Comparative Highlights of Foundation Laws" report provides an in-depth, comparative analysis of the legal and fiscal landscapes governing foundations across 40 European countries. It explores key regulatory aspects, such as the requirements for establishing a foundation, governance structures, tax incentives, and whether foundations can pursue both public-benefit and private purposes. The report also examines the impact of anti-money laundering and anti-terrorism legislation on European philanthropy. 

Complementing this, the updated 2024 country profiles offer detailed insights into the legal and fiscal environments for philanthropy in specific countries. These profiles, which form the foundation for the comparative analysis, include Austria, Belgium, Denmark, Finland, Germany, Greece, Hungary, Ireland, Italy, Luxembourg, the Netherlands, Portugal, and Sweden. Regularly updated since 2002, these profiles are a crucial resource for understanding philanthropy's evolving regulatory landscape. Stay tuned for the complete set of 40 updated profiles, coming in early 2025. 

Authors

Editorial Team: Euricse

Topics
Geographical descriptors

Austria

Belgium

Denmark

EU-27

Finland

Germany

Greece

Hungary

Ireland

Italy

Luxembourg

Netherlands

Portugal

Sweden

Organisation Type

Academic / Research and VET Institutions

EU Institutions

Financial Institutions and Investors

Industry Associations and Chambers of Commerce

International Organisations

Local Authorities

National authorities

Networks and Federations / Confederations

NGOs / Non-profits

Regional Authorities

Social Economy Entity

  • Thematic area

    • Financing the ecosystem

  • Interlinkages with other sectors

    • Proximity and social economy

  • Action areas and keywords

    • Access to Finance

    • Addressing capacity and skills gap

    • Boosting digital skills by - and in the social economy

    • Certification, labelling and self-regulation

    • Creating financial incentives and supportive regulation for green and circular social economy business models

    • Data sharing, Data management & Code of Conduct

    • Greening infrastructures and business operations

    • Local Green Deals, green business communities and citizens’ initiatives

    • Public and private tech partnerships and support

    • Social Finance

    • Supporting Digital Social Innovation & Tech for Good entrepreneurship

    • Sustainable Finance

  • Ecosystem focus

    • Social economy

  • Scope of activity

    • International

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