The entry into force of the foundation law reform on July 1, 2023 marks a turning point in the German foundation system. The list of not uncontroversial changes is long and will also be subject to evaluation. However, one key point of the reform is still pending: the introduction of a nationwide register of foundations. The Federal Association of German Foundations and the Stifterverband für die Deutsche Wirtschaft (Donors’ Association for the German Economy) were among those campaigning for the register. For KPMG Law expert and contact person of the CDU parliamentary group for the foundation law reform, Mark Pawlytta, the register is an important innovation.
“In this respect, a comparison with the German commercial register makes more sense. Most of the articles of association of GmbHs in Germany can now be viewed online there.”
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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
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