PURPOSE · ASSETS · RESPONSIBILITY
Enabling impact.
Designing structures for the long term.
Dedicating assets to a purpose requires a legal structure with clear responsibilities. We assist founders, businesses and non-profit organisations with establishment, constitutions, contracts and the work of their governing bodies.
Discuss your matterCommitment to purpose. Organisation. Continuity.
YOUR MATTER
Founders, members of governing bodies and supporting businesses have different responsibilities. We structure the civil-law and organisational foundations of their involvement. On questions of charitable status, the legal structure is coordinated with separate tax advice.
We assist with the legal expression of your objectives, the dedication of assets and appointments to governing bodies. A foundation may also form part of succession planning. Purpose, binding commitments and future decision-making processes are clarified early.
We advise existing institutions on their constitutions, the duties of governing bodies and cooperation with the supervisory authority. Contracts and changes are aligned with the organisation's purpose. In disputes, we represent the agreed institutional position.
We assist with involvement in foundations, cooperation arrangements and substantial donations. The relationship with the business, specific uses of funds and information rights are set out contractually. Personal, business and organisational roles remain distinguishable.
OUR SERVICES
Appropriate structuring combines the original intention with workable decision-making processes. Foundation law, other organisational forms and contractual cooperation are each assessed separately.
Translating the purpose into an appropriate form.
We assist founders and businesses with the civil-law preparation of a foundation. Purpose, intended assets and desired duration are considered together. We assess the structure, the act of establishment and the route to the competent authority. Foundations with legal personality and other foundation-related arrangements are not treated as equivalent; the appropriate form is determined in light of the specific project.
Recording responsibilities and limits in binding terms.
We advise founders on drafting the purpose, governing bodies and decision-making rules. We help existing foundations with interpretation and legally permissible amendments. We examine the founder's intention, the existing constitution and current requirements. Powers to amend and necessary consents are determined specifically, rather than treating the constitution as a freely amendable contract.
Allocating responsibility clearly.
We assist organisations with allocating duties, representation and internal oversight. We advise management boards and other governing body members on their respective positions. The constitution, rules of procedure and actual processes are aligned. Selection, appointment, conflicts of interest and documentation are regulated so that responsibilities remain clear through personnel changes.
Assessing decisions legally.
We help foundations and non-profit organisations assess possible breaches of duty. We assist affected governing body members with questions of personal responsibility and defence of claims. We consider competence, the information available and the decision-making process. The liability standard, possible relief and insurance are assessed separately; conflicting interests require separate engagements.
Legal support for documents and decisions.
We help foundations with legal questions involving the competent supervisory authority. We advise founders and governing body members on their respective procedural positions. We assess enquiries, evidence requirements and proposed measures against the applicable rules. We take account of the relevant state law, constitution and previous decisions. Responses and necessary steps are prepared with those responsible.
Matching the legal form to the task.
We advise sponsoring organisations and those responsible on civil-law and organisational structures for non-profit activities. Associations, companies and foundations are subject to different rules. We assess representation, decision-making processes, cooperation and contracts within the specific model. Tax recognition, the use of funds from a tax perspective and filing obligations are coordinated with separate tax advice.
Clearly agreeing the purpose and expectations.
We assist donors with the legal structuring of substantial contributions and agreed uses. We advise recipient organisations on acceptance, restrictions and cooperation. We examine commitments, conditions, evidence and possible repayment questions. A gift without consideration is distinguished from agreements involving reciprocal benefits; tax consequences are coordinated separately.
Bringing long-term objectives together legally.
We help founders and business-owning families incorporate foundation-related structures into their succession planning. We advise existing foundations on legal questions concerning the commitment of assets and fulfilment of their purpose. We examine ownership, existing obligations and the powers of governing bodies. Inheritance claims, corporate connections and specialist tax input are considered within the appropriate framework.
WORKING TOGETHER
The starting points are the purpose, existing structure and roles involved. These determine the necessary drafting or review steps and coordination with other specialists.
We establish the project, assets, existing organisation and your role. Pending decisions or supervisory requirements take priority.
We examine the constitution, resolutions and contracts. We discuss legal options, the need for tax coordination and costs.
We develop provisions, prepare necessary steps and assist with communications with the competent authorities or contracting parties.
QUESTIONS & ANSWERS
An initial guide to common questions. Your legal position, the documents and the facts determine the assessment of your individual case.
Legal information: 1 November 2026
A foundation under the BGB requires an act of establishment and official recognition. Recognition has its own requirements. The appropriate structure and steps for the project are assessed before implementation.
No. The law distinguishes amendments by their nature and significance and sets corresponding requirements. The founder's intention, the constitution and the prescribed approval procedure must also be considered. An amendment is therefore assessed in light of its specific objective.
Statutory duties of care apply to management. An adequate information basis and compliance with statutory and constitutional requirements are essential. Whether a breach of duty or liability exists is assessed in light of the decision, the role and other applicable rules.
Our services cover the civil-law and organisational foundations, constitutions and contracts. Tax recognition and ongoing tax matters are coordinated with your tax advisers. This keeps responsibilities and the scope of review clear.
Not every project requires the same organisational form. We assess the civil-law options in light of the purpose, funding, participation and desired duration. Associations, companies and foundations are considered with their differing structures.
Yes. We assist with the legal structuring of donations and cooperation from your respective perspective. Purpose of use, conditions and information rights may form part of the agreement. The recipient organisation's interests remain separate.
Yes. This may involve constitutional questions, changes to governing bodies, new cooperation arrangements or a change of activities. We assess the existing structure and the legally available route. Necessary coordination with the supervisory authority and other specialist advisers is included.
