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 detailed country profiles which can be found below.
Country profiles on the legal and fiscal landscape for philanthropy:
These country reports, updated in 2021, provide the basis for the comparative analysis mentioned above. These 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.
The development of the Comparative Highlights, as well as the legal and fiscal country reports, was guided and supported by an Advisory Committee which developed the methodology and glossary for the analysis. A full list of the national experts who contributed to the analysis can be accessed here.