Philea’s legal mapping provides an overview of the regulatory and fiscal conditions in which foundations and philanthropy operate across Europe. Developed with national and international legal experts, the work looks at key aspects of the operating environment, including registration and reporting requirements, governance, economic activities and tax treatment, while also tracking wider legal and policy developments affecting philanthropy. The country profiles provide the evidence base for the Comparative Highlights of Foundation Laws, which allows trends, differences and developments across Europe to be assessed comparatively. The mapping is intended to support philanthropic organisations, researchers and policymakers in understanding how regulatory frameworks affect the sector and identifying areas where the operating environment can be improved. The profiles are periodically updated and will inform the next edition of Philea’s comparative analysis. Find more here.
Source: Philea