Stiftung Anerkennung
Inhalt
Begriffe im Kontext
Fachlich freigegeben am
Fachlich freigegeben durch
In a foundation agreement, the founder determines the name, registered office, purpose, assets and bodies of the foundation. He undertakes to endow the foundation with assets (cash, securities or real estate, etc.), the income from which is used to finance the purpose of the foundation. However, the foundation can also be structured as an endowment foundation. In these cases, the founder determines the period for which the foundation is to be established and how the assets are to be used in the foundation transaction.
A foundation charter, also specified by the founder, regulates the internal organization.
The foundation acquires its legal capacity through state recognition. For foundations that are to have their registered office in Thuringia, the foundation deed and articles of association must be submitted to the foundation authority. The foundation is recognized by the Thuringian Ministry of the Interior and Municipal Affairs.
Recognition is granted if the requirements under foundation law are met: A foundation established for an indefinite period can only be recognized if, among other things, the foundation capital generates income that can be expected to fulfil the purpose of the foundation in the long term. In the case of a consumer foundation, the guaranteed capital must make it appear certain that the purpose of the foundation will be fulfilled within the period of its existence.
In addition to the Thuringian Foundation Act (ThürStiftG), the foundation's work is based on the respective foundation statutes. These may contain regulations that go beyond the legal requirements and must be observed.
After recognition, the foundation supervisory authority (Thuringian State Office of Administration) must ensure that the foundation's bodies comply with the founder's will, the provisions of the articles of association and the statutory provisions applicable to foundations.
- For the establishment of a foundation to be based in Thuringia:
- Explanation of the idea
- Proof of the foundation's assets
- if available: Foundation deed and articles of association
The foundation authority charges administrative fees in accordance with the Thuringian Administrative Costs Act (ThürVwKostG) and the Thuringian Administrative Costs Regulations for the Ministry of the Interior ((ThürVwKostOIM):
No fees are charged for the recognition of foundations recognized as tax-privileged under the German Fiscal Code. For other foundations, the fee range is €25.00 to €1000.00
Usually between four (non-charitable foundations) and eight weeks (charitable foundations).
For appointments, it is helpful to make an appointment, also to clarify which documents are required.
Further information can be found on the website of the Thuringian Ministry of the Interior and Municipal Affairs.
A foundation with legal capacity requires state recognition. Certain requirements must be met for this. The Thuringian Ministry of the Interior and Municipal Affairs is responsible for this.
Please contact the Thuringian Ministry of the Interior and Municipal Affairs directly. It is recommended that you contact them before submitting your final application.
Potential founders can be provided with sample articles of association and foundation deeds.