Country profile

Luxembourg

Definition
According to Luxembourg law, foundations are endowed or fundraising non-profit organisations that are involved in philanthropic, social religious, scientific, artistic, educational work, sports or tourism. According to the FA (“Foundations of 21 April 1928”), there is only one type of foundation recognised in Luxembourg, pursuing non-profit or public-benefit purposes.

Luxembourg’s philanthropy profile

€360 million (2023)

Pool of assets

€85 million (2023)

Total expenditure

No data

Total employment

Luxembourg’s foundations

219 (2021)

foundations

Data on the number of foundations were collected for Luxembourg from the Ministry of Justice as part of Philea’s report on public benefit foundations (2023) and have not been updated since then. Assets and expenditure information were taken from Fondation de Luxembourg only, with the expenditure figure including the cumulative total given to charitable projects.