Many questions about foundations arise repeatedly. Here you will find an initial orientation — concise, clear, and without legal jargon. The answers do not replace individual advice but illustrate how we approach the topic of foundations at StiftungsHafen.
01
A trust foundation (also called a dependent or non-legal foundation) is created when a founder transfers assets to a trustee — for example, to StiftungsHafen Treuhandgesellschaft mbH. The trustee manages these assets separately from their own and uses them exclusively for the purpose defined in the foundation’s statutes.
02
You do not need to set up your own organization or appoint a board or management. The trustee takes care of administration — from accounting to annual reports. At the same time, you benefit from legal, tax, and organizational expertise and can focus on the purpose, content, and impact.
03
There is no fixed threshold. What matters is whether the assets are sufficient to sustainably fulfill the intended purpose and whether the ongoing costs are reasonable in relation to the returns. We review your goals and asset structure with you and then assess whether, and at what scale, a foundation makes sense.
04
Yes — if it is recognized as non-profit by the tax authorities. In that case, the foundation can issue donation receipts, contributions can be claimed for tax purposes within the legal framework, and the foundation itself may be exempt from certain taxes. We ensure from the outset, when drafting the statutes and contracts, that the requirements for non-profit status are met.
05
That depends on how actively you want to be involved. If we handle the trust management, we take care of the operational work — such as accounting, payment transactions, annual financial statements, reports on fund usage, and other reporting. You set the strategic guidelines and decide on the direction, and we ensure their implementation.
06
Yes. Family members can be involved, for example, through advisory boards, curatoria, or consultative roles. This keeps the foundation rooted in family tradition without burdening all relatives with administrative tasks. It is important that roles and responsibilities are clearly defined in the statutes.
07
Foundations are generally designed for the long term. Within a clear framework, priorities and structures — especially in trust foundations — can often be adjusted. Whether and how changes are possible depends on the specific structure; that’s why we emphasize from the start a well-thought-out, but not “too rigid,” set of statutes.
08
Donations make sense if you want to support existing organizations that are already implementing suitable projects. Creating your own foundation is interesting if you want to establish your own framework with a specific purpose, focus areas, and a long-term perspective. In many cases, a combination of donations and a foundation solution is the right approach.
These answers provide an initial orientation. What a suitable solution could look like for you depends on your personal situation, your assets, and your goals.
If you would like to explore the topic of foundations in more detail, we can have a conversation. In an orientation meeting, we clarify your questions and outline possible paths.
