englischThe classification of members of executive bodies under social security law has been a challenge for German social courts for decades. Ongoing changes in jurisdiction not only harbor financial risks for those affected, they also ensure contradictions to labor and tax law. In the first step, [...]

englischBy mission and impact investing, German foundations can effectively support charitable purposes even in a low-interest environment. The permissibility of these investments depends particularly on the investment partner and the type of funds used by the foundation. The permissibility is [...]

englischThe work shows how (family) companies can be continued in the (former) owner’s interest beyond inheritance or sale through the use of a foundation. It sees itself as a thought-provoking impulse regarding the design of a corporate succession using foundations, as well as an aid to their [...]

englischIn this study, the author discusses statutory liability limitations for honorary activities. He comes to the conclusion that the rights granted in this respect need to be evolved in order to adapt them to their intended regulatory purpose. This study provides an overview of the legislative [...]

englischThe funding of non-profit organisations by companies through donations and sponsorship is steadily gaining in importance for the Third Sector. At the same time funding non-profit organisations represents a unique method of approaching customers outside of ordinary advertising. Despite the [...]

Der Name einer anerkannten Stiftung ist das wesentlichste Merkmal ihrer Identitätsausstattung. Das jährliche exponentielle Wachstum der Anzahl der Stiftungen rückt den Namen als Identitätsmerkmal bereits jetzt und auch künftig verstärkt in den Mittelpunkt des Interesses und möglicher Konflikte. [...]

Die privatnützige Stiftung ist eine in der bisherigen Unternehmensnachfolgepraxis selten vorkommende Rechtsform. Mit den jüngsten Reformen der Bundes- und Landesgesetzgeber stehen einer uneingeschränkten Nutzbarmachung dieser Rechtsform für den wirtschaftlichen Bereich keine rechtlichen [...]