Search
Contact
11.02.2026 | In the media

KPMG Law Statement in Die Stiftung – Magazin für Stiftungswesen und Philantrophie: Foundation with question marks

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.

Explore #more

23.09.2026 | KPMG Law Insights

Mixed-Use Real Estate: What to Consider from a Legal Perspective

Downtown areas should be vibrant, sustainable, and attractive. But the traditional business model behind them—retail—is becoming less and less viable. Rents are high, customers are…

18.09.2026 | Press releases

KPMG Law Honored at the PMN Management Awards

KPMG Law was awarded first place in the Business Development category at this year’s PMN Management Awards. In addition, the project “The Agent-Based Law Firm”…

18.09.2026 | KPMG Law Insights

How the Data Act Affects the Drafting of Lease Agreements

The EU Data Act is also of great significance to the real estate industry, as modern commercial properties have become data spaces. Heating and air…

15.09.2026 | KPMG Law Insights

Reporting Deadlines for Cyber Incidents Under the GDPR, BSIG, and CRA—Every Hour Counts

After a cyber incident, companies have only 24 or 72 hours to file their initial report with the authorities. A single incident can trigger multiple…

11.09.2026 | KPMG Law Insights

The Procurement Acceleration Act and Sustainable Procurement: What Is Permitted and What Is Required?

The Public Procurement Acceleration Act took effect on July 1, 2026. The Act implements the reform of public procurement law that has been under discussion…

08.09.2026 | Deal Notifications

KPMG Law advises the shareholders and management of KODIAK on the sale of shares and the strategic partnership with Bencis

KPMG Law Rechtsanwaltsgesellschaft mbH (KPMG Law) advised the shareholders and management of KODIAK GmbH (KODIAK) on the sale of shares to Bencis and the establishment…

07.09.2026 | In the media

KPMG Law advises Bosch Rexroth on the sale of its Active Shuttle product business to Neura Robotics

KPMG Law Rechtsanwaltsgesellschaft mbH (KPMG Law) has provided legal counsel to Bosch Rexroth AG (Bosch Rexroth) in the sale of its product business related to…

31.08.2026 | In the media

Op-Ed in the Börsen-Zeitung – Interim Assessment of the European Crypto Regulation MiCAR

A year and a half after MiCAR took effect, it is clear that, despite European guidelines, there are still misunderstandings regarding the requirements. KPMG Law…

19.08.2026 | In the media

KPMG Law Interview in HAUFE: Even If AI Makes a Mistake, the Board of Directors Is Still Liable

AI analyzes, makes recommendations, and helps make decisions. But who bears the consequences if it makes a mistake? KPMG Law experts Vincent Manthey and Sabrina

19.08.2026 | In the media

KPMG Law Article in Bloomberg Tax: Germany’s Tax Crime Action Plan Pushes the Boundaries of the Constitution

The new 26-point action plan against tax and financial crime, issued by Germany’s finance and justice ministries, signals a shift toward tougher sanctions, closer interagency…

Contact

Mark Uwe Pawlytta

Partner
Head of Succession and Foundation Law

THE SQUAIRE Am Flughafen
60549 Frankfurt am Main

Tel.: +49 69 951195012
mpawlytta@kpmg-law.com

© 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.

Scroll