The number of foundations with legal capacity in Germany has been growing for many years. According to a recent survey by the Association of German Foundations, more than 700 new foundations were established in 2024. The net increase is 572 newly established foundations and has risen from 2.1 to 2.2 percent over this period. This means that there were a total of 26,349 foundations with legal capacity in Germany at the end of 2024, a figure that has almost tripled since 2000.
KPMG Law expert Mark Pawlytta reports more on this in this article.
“Founder maturity means that you have understood the peculiarities of this peculiar legal form.”
You can find the full article here.
Partner
Head of Succession and Foundation Law
THE SQUAIRE Am Flughafen
60549 Frankfurt am Main
Tel.: +49 69 951195012
mpawlytta@kpmg-law.com
KPMG Law
© 2026 KPMG Law Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a public limited company under German law and a member of the global KPMG organisation of independent member firms affiliated with KPMG International Limited, a Private English Company Limited by Guarantee. All rights reserved. For more details on the structure of KPMG’s global organisation, please visit https://home.kpmg/governance.
KPMG International does not provide services to clients. No member firm is authorised to bind or contract KPMG International or any other member firm to any third party, just as KPMG International is not authorised to bind or contract any other member firm.
