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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.

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10.07.2026 | KPMG Law Insights

New Packaging Implementation Act tightens obligations for companies

  Co-author: Séverine Sieprath, Director of Audit, KPMG AG Wirtschaftsprüfungsgesellschaft   The Packaging Implementation Act (VerpackDG),…

09.07.2026 | In the media

Op-Ed in *Versicherungsmagazin*: D&O Insurance—A Legal Safety Net in Turbulent Times

Liability risks for executives are increasing significantly: New regulatory requirements such as NIS-2, CSRD, and the Supply Chain Act are expanding the responsibilities of managing

02.07.2026 | KPMG Law Insights

Registered mail with return receipt no longer provides proof of delivery—here are some alternatives

Registered mail with return receipt, when used as part of electronic documentation, no longer constitutes prima facie evidence of a…

02.07.2026 | Deal Notifications

KPMG Law advises the Prinzhorn Group on the acquisition of Stora Enso’s German facilities

KPMG Law has advised Mosburger GmbH, a subsidiary of Dunapack Packaging and part of the Austrian Prinzhorn Group, on the acquisition of Stora Enso’s German…

02.07.2026 | In the media

KPMG Law Interview in Focus Business: EmpCo Is Coming: Sustainability Marketing Becomes a Top Priority

Stricter EU rules set clearer boundaries for climate pledges and social claims. KPMG Law expert Manuela Meyer explains which claims must be verified and how…

29.06.2026 | KPMG Law Insights

Embedding Digital Sovereignty in the Enterprise – Legal Requirements for IT Systems

Digital sovereignty is an important strategic success factor, and many measures are also required by law. Through legislation such as the Data Act, NIS-2, the…

25.06.2026 | In the media

KPMG Law Interview in fvw I Traveltalk: Upcoming EU Package Travel Directive — “For the industry, the real work is just beginning”

After more than two and a half years, the legislative process, including publication, was recently completed. Now the deadline for tour operators and travel agencies…

24.06.2026 | Deal Notifications

KPMG Law advised the shareholders of Zimmermann PV-Steel Group on the sale to Nextpower

KPMG Law Rechtsanwaltsgesellschaft mbH (KPMG Law) advised the shareholders of Zimmermann PV-Steel Group (Zimmermann) on the sale of the company to Nextpower™ (Nasdaq: NXT), a…

23.06.2026 | KPMG Law Insights

Germany is modernizing its arbitration law

On June 10, 2026, the Federal Government presented a draft of the “Act on the Modernization of Arbitration Law.” Its aim is to adapt the…

18.06.2026 | In the media

KPMG Law Guest Article in *Innovative Administration*: Protection in Turbulent Times

Board members of municipal enterprises face personal, unlimited liability, which is further exacerbated by the unique characteristics of the public sector. D&O insurance protects their…

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.

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