Stiftung Anerkennung

If you want to establish a foundation, then you need the recognition of the competent authority.

In a foundation deed, the founder determines the name, registered office, purpose, assets and governing bodies of the foundation. He undertakes to endow the foundation with foundation assets (cash, securities or real estate, etc.), the income from which is used to finance the purpose of the foundation. However, the foundation can also be structured as a consumption foundation. In these cases, the founder determines in the foundation transaction the period for which the foundation is to be established and how the assets are to be used up.

The internal organization of the foundation is governed by the foundation statutes, which are also specified by the founder.

The foundation acquires its legal capacity through state recognition. For this purpose, foundations that are to have their registered office in Thuringia must submit a foundation deed and articles of association to the foundation authority. Recognition of the foundation is granted by the Thuringian Ministry of the Interior and Local Government.

Recognition is granted if the requirements under foundation law are met: Among other things, a foundation established for an indefinite period of time can only be recognized if the foundation capital yields income that can be expected to fulfill the foundation's purpose in the long term. For a consumption foundation, the capital pledged must make it appear certain that the purpose will be fulfilled within the foundation's period of existence.

In addition to the Thuringian Foundation Act (ThürStiftG), the basis for the work of a foundation is the respective foundation charter. These may contain regulations that go beyond the legal requirements and must be observed.

After recognition, the foundation supervisory authority (Thuringian State Administrative Office) must ensure that the foundation's executive bodies comply with the founder's will, the provisions of the articles of association and the statutory provisions applicable to foundations.

• For the establishment of a foundation to be located in Thuringia:
  • Explanation of the idea
  • Proof of the foundation's assets
  • if available: Foundation business and articles of association

The foundation authority charges administrative fees in accordance with the Thuringian Administrative Costs Act (ThürVwKostG) and the Thuringian Administrative Costs Regulations for the Portfolio of the Ministry of the Interior ((ThürVwKostOIM):

No fees are charged for the recognition of foundations recognized as tax-privileged under the Tax Code on account of their non-profit status. For other foundations, the fee range is € 25.00 to € 1000.00.

Usually between four (non-charitable foundations) and eight weeks (charitable foundations).

There are no deadlines to be observed.

It is helpful to make an appointment for an interview, also to clarify which documents are necessary.
Further information can be found on the website of the Thuringian Ministry of the Interior and Local Government.

A foundation with legal capacity requires state recognition. Certain requirements must be met for this. The Thuringian Ministry of the Interior and Local Government is responsible for this.

Contact the Thuringian Ministry of the Interior and Local Government directly. It is recommended to get in contact already before the final application.

Potential founders can be provided with samples of articles of association and foundation business.