01 October 2021
Comparative Highlights of Foundation Laws
Did you know that foundations can pursue only public-benefit purposes in Spain? Or that the Netherlands do not require a minimum capital to establish a foundation? Were you aware that political activities are taboo for Finnish foundations? Or that in France, foundations can receive legacies and donations, but corporate foundations can only receive contributions from the founding company?
Philanthropy in Europe is as diverse as European societies are, and this reality is reflected in the varied legal traditions and approaches to regulating these unique civil society actors. “Comparative Highlights of Foundation Laws” untangles this diversity and provides a nuanced understanding of the legal and fiscal regulation of foundations and philanthropy in Europe.
“Comparative Highlights” is an outcome of a two-year mapping project detailing the regulatory environments in which philanthropy and foundations operate in 40 countries across wider Europe. The publication draws on these country profiles, which were drafted by national-level experts, to provide a comparative overview of the diverse national legal and fiscal frameworks for foundations in Europe, and to identify the most relevant trends and patterns, as well as challenges. This comparative analysis seeks to inform the work towards an enabling environment for philanthropy in Europe.
The launch event will open up a space for discussion on the publication’s key insights into the transparency, regulation and accountability of philanthropy in Europe. You will have a chance to get an overview of the latest findings from renowned academics and EU policymakers around a wide range of issues, such as anti-money laundering legislation, cross-border philanthropy, taxation and innovative approaches to philanthropy.