Analysing the legal environment for philanthropy in Europe
We undertake and coordinate legal analysis of national, EU and global policy developments that have an impact on philanthropy. We work with national and international experts to understand European and international developments of relevance to the European foundation sector.
Key outputs of this work are “Comparative Highlights of Foundation Laws” and the detailed country profiles upon which it is based.
Comparative Highlights of Foundation Laws
European philanthropy and the legal frameworks in which it operates are as diverse as European societies. This latest research conducted by leading experts provides insights into the legal and fiscal landscape of philanthropy across Europe.
Our 2021 study, “Comparative Highlights of Foundation Laws”, provides a broad, comparative overview of the diverse legal and fiscal environments of foundations across 40 countries, and it identifies relevant trends and developments. The Comparative Highlights covers information such as requirements for registration, reporting, economic activity, governance, and tax treatment as well as trends and developments.
The study is based on the 2020 edition of our country profiles on the legal and fiscal environments in 40 countries across wider Europe. We are now working with experts to update the profiles ‒ the new versions can be found below, with more to come as they are available. These in turn will be used as the basis for an updated version of the Comparative Highlights in due course.
Country profiles on the legal and fiscal landscape for philanthropy:
These country reports, updated in 2024, provide the basis for the comparative analysis mentioned above. The profiles, which detail many aspects of the legal and fiscal environment for philanthropy within each country, would not have been possible without the contribution and rigorous analysis of the national experts to whom we are indebted. Since the first edition was published in 2002, these country profiles have been regularly updated every few years. Stay tuned for more updated profiles – 40 in total – coming in early 2025!
Glossary:
The Philea country profiles covering the legal environment for philanthropy in Europe were based on a questionnaire sent to national-level experts. A glossary was developed as an annex to the questionnaire solely for the purposes of this mapping project.
The main objective of the glossary was to facilitate – to the greatest extent possible – the same understanding of some of the key terms used in the questionnaire by the national experts across the 40 countries profiled. With the approval of the project’s advisory group, the approach taken was to develop functional, rather than legal, definitions. These functional definitions differ to some extent from the legal definitions used in national legislations or European/international law contexts.