Legal and fiscal country profiles

Since 2002 Philea has mapped the legal and fiscal operating environments for philanthropy across the EU. These mappings, updated regularly, consist of country profiles detailing the legal and fiscal environment for philanthropy in each EU Member State, as well as other countries in the wider Europe.

The profiles cover aspects ranging from establishment, to registration, to tax treatment of both donors and foundations. In 2020 the 5th edition of the country profiles was published under the Philea Advocacy initiative.

Based on the 2020 mapping, in 2021 Philea Advocacy released an updated version of its flagship publication, “Comparative Highlights of Foundation Laws: The Operating Environment for Foundations in Europe”.


Hanna Surmatz
Head of Policy
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