Procedure descriptions

Apply for recognition as a charitable foundation

Foundations are obliged to pay corporation tax instead of income tax.

As a rule, non-profit foundations are not obliged to pay tax.

Charitable means:

  • The foundation's activities are limited to fulfilling its idealistic statutory purpose.
  • It finances its activities only with the foundation's assets and with donations and endowments.

Note: Family foundations are also subject to inheritance tax at intervals of 30 years.

Responsible department

the tax office in whose district the foundation has its registered office

Details

Prerequisite

The foundation must have articles of association.

Procedure

Coordinate the draft articles of association with the responsible authority in advance and clarify the issue of non-profit status. This will allow you to make changes to the articles of association if necessary.

You apply for recognition of non-profit status in writing. There is no form.

The responsible office will check the articles of association. You will then receive a certificate of non-profit status or a notice of rejection.

Deadlines

none

Required documents

Copies

  • of the statutes
  • of the foundation business
  • in the case of foundations with legal capacity, additionally: the recognition by the regional council

Costs

none

Miscellaneous

You must inform the tax office of any subsequent changes to the articles of association that are essential for tax relief. It is best to discuss planned changes with the tax office before passing a resolution.

Legal basis

Bürgerliches Gesetzbuch (BGB):

  • §§ 80 - 88

Abgabenordnung (AO):

  • § 59 Abgabenordnung Voraussetzung der Steuervergünstigung

Stiftungsgesetz für Baden-Württemberg (StiftG)

Release note

machine generated, based on the German release by: Oberfinanzdirektion Baden-Württemberg als Vertreterin des Finanzministeriums Baden-Württemberg, 10.11.2025