Foundations and Nonprofits (NPOs)

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 limited liability company 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 NPOs
Support with projects, cooperations 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

Advice on investment policies, cost allocations and tax compliance management systems
Guidance and legal support during foundation bodies meetings, general assemblies and shareholder meetings
Support for executives, directors and trustees on matters relating to liability, changes and amendments to statutes and governance

Structural changes and restructuring

Legal and tax consultancy on restructurings, mergers, and changes and amendments to statutes
Planning and implementation of restructuring measures to enhance efficiency and optimise taxes
Obtaining binding information 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 organisations
Continuing education for professionals in tax and non-profit law, specifically for individuals in tax advisory and legal advisory roles

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Rankings and awards

JUVE Award Winners 2026 and JUVE Guide 2026/2027

ESCHE was named ‘Law Firm of the Year for SMEs’ and ‘Law Firm of the Year – North’ at the 2026 JUVE Awards. In the latest edition of the JUVE Guide, Dr Julia Runte is also highlighted as a frequently recommended adviser in the field of foundations.

JUVE Guide Tax 2026

According to JUVE, ESCHE is once again ranked among the leading tax firms in the north. Dr Robert Kroschewski is particularly recommended in the field of corporate transactions.

Handelsblatt 2026

According to the Handelsblatt, ESCHE’s tax and audit team remains among the best in Germany in 2026.

JUVE Guide 2025/2026

JUVE once again lists ESCHE as one of the top law firms in Northern Germany, with Dr Julia Runte among the most frequently recommended lawyers in the field of foundations.

JUVE Guide Tax 2025

According to JUVE, ESCHE is once again ranked among the leading tax firms in the north. Dr Robert Kroschewski is particularly recommended in the field of corporate transactions.

Handelsblatt 2025

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

Handelsblatt 2024

According to Handelsblatt, our tax and audit teams are among the top tax consultants in Germany also in 2024.

JUVE Handbuch Steuern 2024

According to the JUVE Guide Tax 2024, ESCHE is once again one of the leading consulting firms in Germany, particularly due to its strong expertise in tax law and auditing.

Our areas of expertise

Legal Services

Auditing Services

Integrated Consulting