Gesetz zur Stärkung des Ehrenamtes in Kraft getreten

The practical report ‚Act to Strengthen Voluntary Work Comes into Force‘ by Rainer Kögel, published in FuS 3/2013, examines the key changes to foundation law introduced by the new Act. The focus is on the simplifications regarding the establishment of foundations, the ongoing allocation of surpluses, and the liability and remuneration of foundation boards. These changes aim to reduce bureaucracy in charity and foundation law and to increase flexibility for foundations.

The theoretical basis of the report is founded on the new provisions of the German Civil Code (BGB) and the German Fiscal Code (AO), which relate in particular to the establishment of endowments for the benefit of the needy and the provision of evidence of financial need. In addition, the deadline for the timely use of funds has been extended, giving foundations greater flexibility in how they utilise their funds. Some of the changes are retroactive and are intended to increase legal certainty for founders.

The practical implications of these legislative changes are of great significance to entrepreneurial families, as they facilitate the establishment and management of foundations. In particular, the relaxation of liability for foundation trustees and the greater flexibility in the use of funds offer strategic advantages. These measures promote the sustainable pursuit of the foundation’s objectives and support the philanthropic activities of entrepreneurial families.