Verbindung und Veränderung von Stiftung und Unternehmen aus Perspektive der laufenden Stiftungsaufsicht

The interaction between foundations and companies has been the subject of research for many years. However, the role of ongoing state supervision of foundations – which focuses on foundations that have already been established – is rarely addressed. This work seeks to fill that gap. The thesis outlines the fundamentals of foundations and state supervision, focusing on the relationship between foundations and companies. It examines the establishment, acquisition and spin-off of companies, as well as the formation of corporate groups by foundations, from the perspective of state supervision. The analysis draws on federal foundation law, comprehensively reformed in 2021, and the foundation laws of the German federal states.