Comparative Highlights of Foundation Laws: The Operating Environment for Foundations in Europe 2021

The 2021 "Comparative Highlights of Foundation Laws" provides a broad, comparative overview of the diverse legal and fiscal environments of foundations – across 40 countries – as well as identifies relevant trends and developments.

The report looks into how philanthropy in Europe is regulated from a comparative perspective, what legal requirements exist to establish a foundation, whether foundations can pursue only public-benefit or also private purposes, what governance requirements are set out, what forms of tax incentives exist to encourage philanthropic organisations and giving and how this differs across the continent or what impact anti-money laundering and anti-terrorism legislation has on the European philanthropy sector.