Recognition of a legally legal foundation Unfortunately this specification of service has not yet been completely translated.
Natural or legal persons may decide to set up a foundation. The founders undertake to establish a foundation permanently for the realization of a specific purpose and to provide it with the necessary assets (usually cash, securities or real estate). A corresponding foundation statute regulates the internal organization. The Foundation acquires its legal capacity through state recognition. For this purpose, foundations that are to be based in Hesse must submit the foundation business and articles of association to the supervisory authority (foundation authority). Recognition for the Foundation is granted if the foundation law requirements are met. The early involvement of the foundation authority makes sense in order to be able to include information on the ability to recognize and the permanent guarantee of the will of the founders in the design of the drafts of the foundation's business as well as the statutes.
You must attach the following documents to the application: Foundation business (triple) Foundation Statutes (triple) Proof of assets (e.g. bank confirmation) Statement of the competent tax office on the charitable nature of the planned foundation power of attorney (if you are not acting on your own behalf) for clubs: additional excerpt from the register of associations For further details, please contact the relevant foundation authority.
The Foundation Authority recognises the Foundation as legally competent if: the foundation's business complies with the mandatory legal requirements, the continuous and sustainable fulfilment of the purpose of the Foundation appears assured, the purpose of the Foundation does not endanger the common good. With the effectiveness of recognition, the foundation is created as a legal entity. The Foundation acquires a claim under the law of guilt against the founder for the transfer of the assets dedicated to it. The implementation of the purpose of the Foundation presupposes that the Foundation has the necessary resources at its disposal. The founder must therefore dedicate a certain foundation asset to the foundation. This must be sufficiently sized to be able to fulfil the purpose of the foundation permanently and sustainably from the proceeds generated from the foundation's assets. The competent tax office advises on the tax aspects of a foundation, in particular on the content requirements of the foundation statutes as a prerequisite for being able to benefit from the possible tax advantages. Tip: It is therefore advisable to submit the draft foundation statutes to the tax office for examination of the tax aspects and then to the foundation authority for examination before applying for recognition of the foundation. This shortens the recognition procedure.
The foundation authority may coordinate with the tax office before the foundation is recognised. This requires a power of attorney from the founder. This can be given in writing and informally to the foundation authority. An overview of the current foundations of civil law and the foundations of public law in Hesse can be found in the list of foundations.
You must submit a written application for recognition of the Foundation. A simple cover letter is sufficient. The foundation authority advises you on the drafting of the foundation business and the foundation statutes. The Foundation becomes legally entitled with the recognition and can henceforth participate independently in legal transactions. With a short letter you will receive back from the foundation authority the statutes marked with the acknowledgement of recognition.