Germany

Legal forms of philanthropic organizations included in the law: Association, foundation, cooperative, limited liability company, dependent foundation

Five main social issues addressed by these organizations: Higher education, primary and high school education, arts and culture, youth and family

Average time established by law to register a philanthropic organization: 31-60 days

Average cost for registering a philanthropic organization: US$3,000

There is no fee for the public registration of a foundation. However, the transfer of assets to the PO may require notary assistance with notary costs attached. This also applies to the establishment of an association where notary fees are required for registration.

For foundations, the notary fees depend on the amount of the assets. Given that more than 70 percent of all foundations have assets of less than € 1 million, the cost estimate represents the costs needed for a notary-approved donation of that size. The notary cost would apply in the case of establishing a limited liability corporation.

For small organizations, the cost is correspondingly lower. The time to establish an organization varies according to the practice of regional authorities, but is limited because, in general, the civil code grants a right to establish a foundation if no violation of other law is applicable.

Government levels primarily regulating the incorporation of philanthropic organizations: Central/federal government, state government

The civil code and the tax code regulate the basic norms on a federal level (types of legal forms, basic requirements for their establishment, tax treatment, etc.). Within this framework, implementation guidelines on the civil level are regulated in state (Länder) legislation. Tax jurisdiction is exclusively federal.