Foundations and Nonprofits

Legal and tax services in the non-profit sector

Foundations and non-profit organisations (NPOs) play a vital role in fostering social cohesion. However, the complex legal and tax frameworks within which they operate often present significant challenges. Our interdisciplinary, one-stop advisory service covers everything from foundation establishment and tax optimisation to long-term compliance, including fundraising, governance, and collaboration with funding partners.

We deliver customised solutions by combining in-depth expertise in tax and foundation law with a thorough understanding of the non-profit sector. Whatever the issue – be it fundraising strategies or governance – we ensure legal and tax certainty, allowing you to focus entirely on your core mission.

Consulting services in detail

New establishment

Providing advice on the legal and tax aspects of setting up foundations and non-profit organisations
Selection of the most suitable type of foundation or legal form (e.g. a partially or fully expendable foundation)
Preparation of founding documents, including foundation charters and association or GmbH statutes

Coordination with the relevant authorities and tax optimisation for fundraising
Deductibility of special expenses related to the establishment of the foundation

Ongoing consultancy

Legal and tax consultancy for foundations and non-profit organisations (NPOs)
Support with projects, partnerships and sponsorships in the non-profit sector
Compliance reviews: use of funds, donation law and VAT regulations
Preparation of annual financial statements, tax returns and reports on the use of funds

Providing advice on investment policies, cost allocations and tax compliance management systems
Providing guidance and legal support during board meetings, general assemblies and shareholder meetings
Support for executives, directors and trustees on matters relating to liability, amendments to statutes and governance

Structural changes and restructuring

Legal and tax consultancy on restructurings, mergers, and amendments to statutes
Planning and implementation of restructuring measures to enhance efficiency and optimize taxes
Obtaining binding rulings and support in ensuring compliance with tax regulations

Training and professional development

Conducting seminars and workshops on foundation law, non-profit law, and donation law
In-house workshops for staff teams of non-profit organizations
Continuing education for professionals in tax and non-profit law, specifically for individuals in tax advisory and legal advisory roles

Your contacts

Show all

Rankings and awards

Handelsblatt 2025

Handelsblatt has once again recognised the ESCHE tax and auditing team as one of the leading teams in Germany for 2025.

JUVE Handbuch Steuern 2024

According to the JUVE Handbuch Steuern 2024, ESCHE is once again recognized as one of the leading law firms in Germany, particularly for its strong expertise in tax law and auditing.

Handelsblatt 2024

According to Handelsblatt, our tax and audit teams are among the top tax advisers and auditors in Hamburg in 2024.

Our areas of expertise

Legal Services

Auditing Services

Integrated Consulting