Tax Consultants & Auditors for Foundations of all Kinds

The taxation of both family foundations and charitable foundations is subject to a large number of rules and special regulations that the representatives of a foundation should be aware of.

Advisio experts can look back on many years of experience in consulting foundations and skilfully represent their clients regarding all questions of foundation tax law, from new establishment through ongoing consultation to restructuring.

A qualified team of auditors, tax consultants and lawyers also offer the highest level of competence and quality of consultation in this field.

We offer you the following services around foundation tax law:

• Consultation on establishing a foundation
• Questions regarding the distinction between the non-profit and the charitable sphere
• Structuring options in connection with corporate foundations
• Consulting on donations for charitable purposes (determination of the maximum deduction rate and effect on the income tax burden)
• Special tax rules for foundations regarding corporate income tax and VAT
• Preparation of statements of appropriation of funds for foundations according to § 63 AO
• Non-tax benefits
• Fiscally non-detrimental activities and the formation of reserves
• Economic activities
• Income determination and tax assessment
• VAT
• Income tax (e.g. accrual for self-employment)
• Other taxes (e.g. property tax, inheritance tax, wealth tax etc.)
• Support during tax office audits
• Notification and reporting obligations and tax return obligations

The taxation of foundations is a specialised topic. Advisio is your ideal partner.