Legal Environment for Philanthropy in Europe

European philanthropy is as diverse as European societies. This latest research conducted by leading experts provides insights into the legal and fiscal landscape of philanthropy across Europe in the form of detailed country profiles, which can be found below.

Each profile contains information such as requirements for registration, reporting, economic activity, and governance, tax treatment as well as trends and developments. In 2020 we released 40 country reports, and in 2021, we launched the updated version of our flagship publication, “Comparative Highlights of Foundation Laws: The Operating Environment for Foundations in Europe”.

These country reports 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.

Background information

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