The new foundation register in foundation law was decided upon as part of the foundation law reform in 2023. It is intended to ensure more uniform standards in foundation law and greater transparency and legal certainty in the foundation sector.
The entry into force of the foundation register, which was originally planned for 1 January 2026, is now to be postponed until 2028.
What is the foundation register in foundation law?
The new foundation register was established as part of the foundation law reform to create a uniform and modern foundation law. The law on the standardisation of foundation law, which came into force on 1 July 2023, provided for the establishment of the foundation register at the Federal Ministry of Justice and Consumer Protection (BMJV) on 1 January 2026.
The establishment of the foundation register is now to be postponed until 1 January 2028. The Federal Government justifies this in the new draft law: "In order to guarantee the reliable availability of the technology necessary for maintaining the foundation register, the entry into force of the Foundation Register Act, which is currently still scheduled for 1. January 2026, is to be postponed to 1 January 2028.“
The new foundation register under foundation law is a nationwide digital register that is open to public inspection. To this end, the new Foundation Register Act will require all foundations with legal capacity in the Federal Republic of Germany to register. New foundation law provisions in the German Civil Code (BGB) introduce the foundation register with negative publicity effect and the corresponding reporting obligations (§§82b BGB-new ff.).
The Foundation Register Ordinance, which supplements foundation law, shall contain more detailed information on the notification, maintenance and inspection of the foundation register or on restrictions thereto (Ordinance on the Operation of the Foundation Register; StiftRV).
Foundations and the new foundation register
The reform of foundation law and the planned introduction of the foundation register are important developments that are intended to make foundations more modern and sustainable. Foundations enable individuals such as entrepreneurs or families, as well as companies, to make significant contributions to the common good that have a long-term impact.
Endowments are therefore the means of choice for social entrepreneurship, as foundation law offers a high degree of flexibility and many options for structuring.
Entrepreneurs who pursue charitable purposes based on philanthropic aspirations can adapt their foundation statutes flexibly and individually to their needs, external circumstances and over time (more on amendments to statutes in foundation law).
This allows founders to promote charitable causes related to art and culture, education, science, health, sport and the environment based on their own values and visions. By addressing social challenges, they give something back to the community and at the same time receive support in the form of tax benefits (§§51 ff. of the German Fiscal Code; AO).
Back in 1988, the then German Chancellor Dr.Helmut Kohl said at an event organised by the Stifterverband in Hamburg: "For me, this is also about acknowledging the need for a vibrant foundation system. In addition to foundations that serve scientific research [...], this also includes those dedicated to promoting art and culture. [...] Because it is precisely in these areas that simple cost-benefit calculations cannot be made. Flexibility, a willingness to experiment and a readiness to innovate are particularly important here: these are [...] investments whose returns may only benefit future generations. Those who are committed to promoting science, art and culture are making an important contribution to the future of our country."
This high social relevance and interest in endowments is evidenced by the increasing number of (charitable) foundations being established. In 2024, over 700 new foundations were established, bringing the total number of foundations in the Federal Republic of Germany to almost 27.000 in 2025.
The new foundation register in foundation law is part of the growth momentum of the foundation sector.
Registration requirement: Who must be entered in the foundation register under foundation law?
The registration requirement applies to foundations with legal capacity. For these, the introduction of the new foundation register is significant throughout Germany. Once recognised by the state, a foundation with legal capacity holds the donated assets itself and is represented by its board of directors or managing director (see §§80 et seq. BGB).
Foundation law now stipulates that newly established foundations with legal capacity must be entered in the new foundation register without delay from 1 January 2028. Existing foundations and amendments to statutes must be entered by the end of 2028.
Dependent trust foundations are not required to be registered (more on trust foundations). Unlike foundations that are required to be registered, trust foundations do not have to bear the suffix 'registered foundation’ or ‘e.S.’ and will thus be more easily recognisable in legal transactions in future.
The new foundation law specifically stipulates that the foundation register must contain the basic data of the foundation, such as its name, registered office, date of recognition and, if applicable, the period for which the foundation is established. Foundation documents such as the foundation's statutes must be submitted.
Information on the members of the executive board and their power of representation, as well as information on the statutory restrictions on their power of representation, must also be available for inspection (cf. §84 (3) BGB). Similarly, the new foundation register must contain information on special representatives and their power of representation.
These registration requirements of the new foundation register and the fact that the register is publicly accessible create a high degree of transparency.
In order to limit this transparency in individual cases of "legitimate interest" and to protect privacy, foundation law could offer the possibility of redacting sensitive data. The draft bill of the StiftRV also provides that access may be restricted or excluded, "in particular if the foundation or an affected third party has an interest in confidentiality with regard to the documents that outweighs the interest of legal transactions in the accessibility of the documents" (Art. 25 (3) StiftRV).
Before registering, founders should seek legal advice from experts in foundation law who understand the philanthropic aspirations of the founders and are sensitive to their interest in not disclosing confidential data. In the case of a family foundation, for example, the registration requirements or any amendments to the statutes should be carefully examined.
What changes does the foundation register bring to foundation law?
The new foundation register is intended to make it easier for foundations to act and conduct themselves in legal transactions.
This is because legal transactions may rely on the absence of an entry due to the negative publicity effect of the foundation register. In other words, third parties may rely on the fact that true and registrable facts that are not found in the foundation register do not exist.
This means that contractual partners of the foundation can check the foundation register for powers of representation for the conclusion of legal transactions. They may rely on the fact that if there is no power of representation, then it does not exist (protection of legitimate expectations in the silence of the register).
In practice, this could mean that, in future, foundation bodies will be able to use the foundation register to prove their power of representation when concluding legal transactions. Currently, the foundation supervisory authorities issue complex ‘certificates of representation’ at the request of the foundations or in the case of a legitimate interest on the part of third parties.
The new foundation register aims to reduce this administrative burden in foundation law and give foundations a higher level of protection of legitimate expectations.
With the foundation register as a nationwide standardisation, foundation law also abolishes the individual regulations of the federal states. Until now, the respective states have kept their own foundation registers.
The aim is to make the foundation system more manageable and comprehensible, thereby increasing public confidence in foundations and making their work more transparent. This is already ensured by the fact that the foundation register is accessible to everyone online.
The transparency of the new register of foundations may be of particular importance for charitable foundations and social entrepreneurs who wish to promote charitable causes. As charitable foundations enjoy a high reputation in society, they are regularly the subject of public interest. The new transparency takes this interest into account.
However, the tax status of the respective charitable foundation should not be determined from the foundation register. This is because foundation law now stipulates that the respective tax-privileged statutory purposes of charitable status do not have to be disclosed.
Résumé
The new foundation register is intended to take account of the fact that foundations are an important and steadily growing part of society. Due to the postponement to 2028, founders will have plenty of time to prepare for the requirements and new transparency of the foundation register.
"Founders should have their registration obligations and possible restrictions checked in good time. Expert legal advice can ensure that they benefit from the newly created protection of legitimate expectations." According to Maximilian Brazel, dtb-lawyer and expert in foundation law and non-profit organizations. "We take into account both the right to privacy and the requirement for transparency."
Status 01.10.2025