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Foundation with legal capacity: recognition

In a so-called foundation transaction, the founder determines the name, seat and organs of the foundation and undertakes to provide it with foundation assets (usually cash, securities or real estate), from the proceeds of which the work of the foundation is financed. A foundation statute, also specified by the founder, regulates the internal organization. It is possible to establish between living persons or in a will.

The foundation acquires its legal capacity through state recognition.

For foundations that are to have their registered office in Lower Saxony, the foundation business and articles of association must be submitted to the foundation authority. It is recommended to contact the authority before the final application is submitted. Recognition for the foundation is granted if the foundation law requirements are met.

The foundation supervisory authority of the state ensures that the foundations are managed in accordance with the laws and the foundation statutes. Supervision should be handled in such a way that the decisiveness and responsibility of the members of the foundation's bodies are not impaired. It ensures that the will of the donor is permanently adhered to or not changed more than necessary.

Who should I contact?

The responsibility lies with the government representation of the Lower Saxony Ministry of the Interior and Sport, in whose area of responsibility the future foundation is to have its headquarters. In the case of ecclesiastical foundations, recognition takes place in agreement with the church authorities.

Which documents are required?

Documents may be required. Please contact the competent authority.

What are the fees?

Fees may apply. Please contact the relevant authority.

What deadlines do I have to pay attention to?

Deadlines may have to be observed. Please contact the competent authority.


The text was automatically translated based on the German content.

competent Bodies

Amt für regionale Landesentwicklung Weser-Ems
Address: Theodor-Tantzen-Platz 8, 26122 Oldenburg (Oldenburg)
Telephone: 0441 799-0

Data protection information

Landesbeauftragte für den Datenschutz Niedersachsen
Address: Prinzenstraße 5, 30159 Hannover
Telephone: +49 511 12045-00
Fax: +49 511 12045-99

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)