{"id":46125,"date":"2023-03-27T06:23:28","date_gmt":"2023-03-27T04:23:28","guid":{"rendered":"https:\/\/staging.captrader.com\/blog\/stiftung-gruenden\/"},"modified":"2026-02-20T08:34:31","modified_gmt":"2026-02-20T07:34:31","slug":"set-up-a-foundation","status":"publish","type":"blog","link":"https:\/\/www.captrader.com\/en\/blog\/stiftung-gruenden\/","title":{"rendered":"Establish a foundation in 2026: What are the advantages and disadvantages of having your own foundation?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Have you amassed a large fortune or dedicated yourself to an important life's work? Then you may be toying with the idea of <strong>Establish a foundation<\/strong>to obtain this.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This step offers <strong>Unique advantages and disadvantages<\/strong> - In some cases it may therefore be worth setting up a foundation, in others not. We explain when and for whom a foundation is suitable, what you need to bear in mind and what costs you will incur when setting up a foundation.<\/p>\n\n\n<style id=\"bricks-inline-css-component-lnntzm\">\n\/* BREAKPOINT: Desktop (BASE) *\/\n.block-editor-iframe__body .brxe-rtliac:not(.tag), .block-editor-iframe__body .brxe-rtliac img{aspect-ratio: 1; object-fit: contain}\n.block-editor-iframe__body .brxe-rtliac{width: 65px}\n\n\n\/* BREAKPOINT: Desktop (BASE) *\/\n.block-editor-iframe__body .brxe-lkidxf{border: 3px solid #F6F6F8; margin-top: -60px; background-color: var(--light)}\n\n\n\/* BREAKPOINT: Desktop (BASE) *\/\n.block-editor-iframe__body .brxe-jzmkoh{font-weight: 600; font-size: var(--text-xl); text-transform: uppercase}\n\n\n\/* BREAKPOINT: Desktop (BASE) *\/\n.block-editor-iframe__body .brxe-umltno ul li{ list-style: none; position: relative; padding-left: 30px;} .block-editor-iframe__body .brxe-umltno ul li::before{ content: ''; position: absolute; left: 0; top: 0.4em; width: 15px; height: 15px; background-image: url('\/wp-content\/uploads\/2024\/02\/square-full-solid.svg'); background-size: contain; background-repeat: no-repeat;}\n\n\n\/* BREAKPOINT: Mobil Hochformat *\/\n@media (max-width: 478px){\n.block-editor-iframe__body .brxe-xowhkb{margin-top: 20px}\n}\n\n\/* BREAKPOINT: Desktop (BASE) *\/\n.block-editor-iframe__body .brxe-lnntzm{background-color: #F6F6F8; align-items: center; position: relative; margin-top: 60px; padding-right: var(--space-l); padding-bottom: var(--space-l); padding-left: var(--space-l)}\n\n\n\/* Disable links in editor *\/\n.block-editor-iframe__body a.brxe-lnntzm, .block-editor-iframe__body .brxe-lnntzm a{ pointer-events: none; }\n<\/style><div class=\"brxe-lnntzm brxe-block\"><div class=\"brxe-lkidxf brxe-div radius-full padding-s\"><img decoding=\"async\" src=\"https:\/\/www.captrader.com\/wp-content\/uploads\/2025\/06\/Icons_Uebersicht-blau.svg\" class=\"brxe-rtliac brxe-image css-filter size-full\" alt=\"A simple outline of a document with horizontal lines and a yellow magnifying glass in front of it, symbolizing the document check or search.\" \/><\/div><div class=\"brxe-xowhkb brxe-block\"><h2 class=\"brxe-jzmkoh brxe-heading\">The most important in a nutshell<\/h2><div class=\"brxe-umltno brxe-text\"><ul>\n<li>A foundation follows a defined purpose, with its own assets and organization<\/li>\n<li>Foundations are generally established for eternity, but time limits are also possible<\/li>\n<li>Foundations fulfill their objectives by investing the contributed assets<\/li>\n<li>They can be used for positive purposes and offer tax and other benefits<\/li>\n<li>However, the capital is tied up in the foundation and is very difficult to free again<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n\n\n<h2 class=\"wp-block-heading\">What is a foundation?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Foundations are organizations that are endowed with their own assets.<\/strong> You invest this capital and use the income from it to pursue a defined purpose.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You can completely <strong>Different legal forms, characteristics and objectives<\/strong> have. Their purpose is determined by the founder or a founding group.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Through <a href=\"https:\/\/www.captrader.com\/en\/glossary\/dividend\/\" data-type=\"link\" data-id=\"https:\/\/www.captrader.com\/glossar\/dividende\/\">Dividends<\/a>, Zinsen, Mieteinnahmen und andere Einnahmequellen kann die <strong>Foundation generating profits<\/strong>; the<strong> However, the basic capital itself is not available<\/strong>because it is now part of the foundation. Not even the person who set up the foundation can touch it. Nor can it be reduced.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In addition to the purpose and the company's own capital, a<strong> Statutes and a foundation agreement<\/strong> must be present if you want to set up a foundation. The founder(s) themselves can play an active role and, for example, chair the foundation.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Foundations are predominantly <\/strong>(approx. 95 percent) <strong>non-profit<\/strong>. They pursue objectives such as the promotion of education, culture, science or international cooperation. But they can also be used to protect assets, companies or life's work.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, you can set up a foundation because there is a risk of your assets being split up after the death of a responsible person. You can also set up a foundation to benefit from the<strong> tax and legal advantages<\/strong> can be an important reason.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With the exception of some special forms such as the consumer foundation, such organizations are <strong>designed to be as long-term as possible.<\/strong> When you set up a foundation, it should usually exist for all eternity and continue to pursue its purpose.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Particularly old foundations in Germany can look back on a history of more than a thousand years! To make sure that a foundation actually fulfills the purpose for which it was established, <strong>it must render account to the foundation authorities.&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Here, for example, activity reports or annual accounts are required. Other <strong>Authorities, such as the tax office, can monitor foundations.&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There are also slight regional differences: setting up a foundation in Bavaria may be slightly different than in Berlin, for example. However, the basic rules and requirements are the same.&nbsp;<\/p>\n\n\n\n<div class=\"wp-block-group banner-bild\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\"><a id=\"brxe-natriv\" href=\"https:\/\/www.captrader.com\/en\/depot-eroeffnen\/\" class=\"brxe-block margin-bottom-s banner-bild\"><img loading=\"lazy\" decoding=\"async\" width=\"1500\" height=\"500\" src=\"https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/CapTrader_Werbebanner_horizontal-Konto-Eroeffnen_EN.jpg\" class=\"brxe-image css-filter size-full\" alt=\"A smiling man and a smiling woman sit together at a laptop looking through papers; a banner ad lists financial services and offers an &quot;open account&quot; button.\" id=\"brxe-oqhpgu\" srcset=\"https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/CapTrader_Werbebanner_horizontal-Konto-Eroeffnen_EN.jpg 1500w, https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/CapTrader_Werbebanner_horizontal-Konto-Eroeffnen_EN-300x100.jpg 300w, https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/CapTrader_Werbebanner_horizontal-Konto-Eroeffnen_EN-1024x341.jpg 1024w, https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/CapTrader_Werbebanner_horizontal-Konto-Eroeffnen_EN-768x256.jpg 768w, https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/CapTrader_Werbebanner_horizontal-Konto-Eroeffnen_EN-18x6.jpg 18w\" sizes=\"auto, (max-width: 1500px) 100vw, 1500px\" \/><\/a><a id=\"brxe-molbtd\" href=\"https:\/\/www.captrader.com\/en\/depot-eroeffnen\/\" class=\"brxe-block margin-bottom-s\"><img loading=\"lazy\" decoding=\"async\" width=\"350\" height=\"700\" src=\"https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/CapTrader_Werbebanner_vertikal_Konto-Eroeffnen_EN.jpg\" class=\"brxe-image css-filter size-full\" alt=\"A man and a woman look at documents and a laptop advertising stock market trading, account opening and services.\" id=\"brxe-tlerqb\" srcset=\"https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/CapTrader_Werbebanner_vertikal_Konto-Eroeffnen_EN.jpg 350w, https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/CapTrader_Werbebanner_vertikal_Konto-Eroeffnen_EN-150x300.jpg 150w, https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/CapTrader_Werbebanner_vertikal_Konto-Eroeffnen_EN-6x12.jpg 6w\" sizes=\"auto, (max-width: 350px) 100vw, 350px\" \/><\/a>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">How to set up a foundation<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Anyone wishing to set up a foundation must do so with a <strong>sufficient assets <\/strong>to equip the company. As the income from this is used to finance the actual<strong> Purpose of the foundation<\/strong> to be realized, some capital is required.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The exact<strong> The amount depends on the type of foundation you want to set up<\/strong> and what objective it should pursue. There is no general legal requirement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In order to establish a charitable foundation <strong>100,000 euros as a guideline <\/strong>established. Other forms, however, manage with less. It is even possible to set up a foundation with minimal assets and only add to these later through regular \"deposits\".&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The foundation authority checks on a case-by-case basis whether the available funds are sufficient<\/strong>in order to be able to meet the set target in a meaningful way. Some authorities specify 25,000 euros or higher as the minimum value.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Conveniently, you can <strong>also tangible assets or company shares<\/strong> to the founding assets.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In Germany, a <strong>natural person of at least 18 years of age or a legal entity<\/strong>such as an association or a company, a <strong>Establish a foundation<\/strong>. Groups can also set up a foundation together - this is known as \"Zustiften\". It is even theoretically possible to set up a foundation in your will after your death.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To set up a foundation, you must also have the <strong>create the necessary organization and draft bylaws.<\/strong> A foundation board of at least one person is the minimum. This is often the founder himself or herself. Other bodies, such as an advisory board, are possible and common.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The articles of association must include at least the following points:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Name of the foundation,<\/li>\n\n\n\n<li>Seat of the foundation,<\/li>\n\n\n\n<li>Purpose of the foundation,<\/li>\n\n\n\n<li>assets of the foundation and<\/li>\n\n\n\n<li>Regulations on the formation of the Executive Board<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The exact requirements vary depending on the legal form you have chosen and the purpose to be pursued.&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" width=\"602\" height=\"339\" src=\"https:\/\/www.captrader.com\/wp-content\/uploads\/2024\/03\/a0O_sN8dddnnCtkIBz6OyuyxJ9hAPQh4Sz3y6x3OxgRB-l6FJ06RwxQfTAcHEWVEVPxIEWzkqQkKiTz5foGDpVPSvWleazJl8G_X1zawqTXhcV9pi73dbtiRJ00nDC_ks85BhqOPjgFM4aZ3ijDNhJ8.jpeg\" alt=\"Founding a foundation is necessary\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is necessary for setting up a foundation&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, it is usually <strong>much more complex to set up a charitable foundation<\/strong>than a family or company foundation. The latter also come with fewer tax and other advantages.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Due to the many different forms and characteristics, a <strong>Expert advice highly recommended<\/strong>if you would like to set up a foundation.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you are thinking about setting up a foundation, your <strong>The first step should therefore be to consult a specialist lawyer<\/strong>. You should also place the management of the foundation's capital in professional hands, as the return on assets determines how effectively your organization can operate.&nbsp;<\/p>\n\n\n\n<div class=\"wp-block-group info-box\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"wp-block-paragraph\"><strong>CapTrader can do that:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CapTrader offers maximum security, reliability and a dedicated customer service specifically for foundations. We have been successfully managing the assets of numerous foundations for years.<\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Types of foundation<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">In Germany <strong>No specific legal form for foundations<\/strong> prescribed. Foundation GmbHs, foundation AGs, foundation associations and other forms are common. This provides a great deal of flexibility when setting up a foundation.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, there is less freedom when it comes to legal capacity, as there are only two options here: You can create a r<strong>legal capacity or non-legal capacity<\/strong> <strong>(also \"fiduciary\") foundation<\/strong> establish. All organizations fall into one of these two categories.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><\/td><td>Foundation with legal capacity<\/td><td>Fiduciary foundation<\/td><\/tr><tr><td>Capital<\/td><td>Min. approx. 50,000 euros<\/td><td>No minimum capital<\/td><\/tr><tr><td>Asset commitment<\/td><td>Permanent<\/td><td>Permanent<\/td><\/tr><tr><td>Control by supervisory authorities<\/td><td>Yes<\/td><td>No<\/td><\/tr><tr><td>Foundation time expenditure<\/td><td>Up to 6 months<\/td><td>Up to 2 months<\/td><\/tr><tr><td>Changes<\/td><td>Amendments to the articles of association are difficult to make<\/td><td>Amendments to the Articles of Association possible<\/td><\/tr><tr><td>Duty to inform<\/td><td>Supervisory authority and tax office<\/td><td>Tax office only<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">A further distinction between foundations based on the <strong>Legal area<\/strong> is possible. For example, foundations can be established that <strong>private, public or ecclesiastical sector<\/strong> and are subject to the relevant laws.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Of particular importance is the <strong>Non-profit status of a foundation.<\/strong> It is given if the purpose of a foundation is the <strong>Promotion of the general public <\/strong>on material, moral or spiritual terrain.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In practice, this could be objectives such as the promotion of culture or science, environmental protection or humanitarian aid. To achieve a <strong>charitable foundation<\/strong> is the <strong>Recognition by the foundation authorities<\/strong> necessary.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Also a <strong>Assessment notice from the tax office, <\/strong>confirming the non-profit status is required. Ideally, you should work closely with the authorities during the foundation phase to ensure a smooth foundation process.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Do you want a <strong>private-benefit foundation <\/strong>your organization does not have to go through this recognition process. For example, it serves the <strong>Preservation of family assets or protection of individual persons.<\/strong> Thus, no purpose that promotes the general public is recognizable.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Apart from that, you set up private-benefit foundations with an almost identical process. The big disadvantage: <strong>Private foundations do not have the same tax advantages as charitable foundations.<\/strong><\/p>\n\n\n\n<div class=\"wp-block-group banner-bild\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\"><a id=\"brxe-jacjrw\" href=\"https:\/\/www.captrader.com\/en\/depot-eroeffnen\/\" class=\"brxe-block margin-bottom-s banner-bild\"><img loading=\"lazy\" decoding=\"async\" width=\"1500\" height=\"500\" src=\"https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/Weltkugel_EN.jpg\" class=\"brxe-image css-filter size-full\" alt=\"Advertising banner for CapTrader with statistical data: 1.2 million tradable securities, 170 stock exchanges, 36 countries, 28 currencies and a button to open an account.\" id=\"brxe-paogup\" srcset=\"https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/Weltkugel_EN.jpg 1500w, https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/Weltkugel_EN-300x100.jpg 300w, https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/Weltkugel_EN-1024x341.jpg 1024w, https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/Weltkugel_EN-768x256.jpg 768w, https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/Weltkugel_EN-18x6.jpg 18w\" sizes=\"auto, (max-width: 1500px) 100vw, 1500px\" \/><\/a><a id=\"brxe-hojgaz\" href=\"https:\/\/www.captrader.com\/en\/depot-eroeffnen\/\" class=\"brxe-block margin-bottom-s\"><img loading=\"lazy\" decoding=\"async\" width=\"350\" height=\"700\" src=\"https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/CapTrader_Werbebanner_vertikal_Weltkugel_EN.jpg\" class=\"brxe-image css-filter size-full\" alt=\"Advertisement for CapTrader with a view of Europe from space at night, a list of trading advantages and a yellow button labeled &quot;Open account&quot;.\" id=\"brxe-aaxoxz\" srcset=\"https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/CapTrader_Werbebanner_vertikal_Weltkugel_EN.jpg 350w, https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/CapTrader_Werbebanner_vertikal_Weltkugel_EN-150x300.jpg 150w, https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/CapTrader_Werbebanner_vertikal_Weltkugel_EN-6x12.jpg 6w\" sizes=\"auto, (max-width: 350px) 100vw, 350px\" \/><\/a>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Day-to-day business of a foundation<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Once a foundation has been established, the actual work of the institution begins: it starts to<strong> to pursue the purpose set out in the Articles of Association.<\/strong> Depending on the size, capital and objective, different types of work are involved.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Due to the sometimes quite high time requirements and the necessary qualifications<strong> often professional foundation administrators <\/strong>committed.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, committee meetings must be prepared, bookkeeping and donation accounting must be carried out and accounting, including the annual financial statements, must be taken care of.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Particularly in the case of larger foundations, public relations work can generate considerable additional expenses. Such organizational activities must be carried out in addition to the actual core business - the purpose of the foundation.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Depending on the objective set, funding projects must be selected and managed. This often requires extensive communication with the project managers. Requests for support are also received regularly and must be checked accordingly.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If, for example, the focus of the foundation is on maintaining and promoting a company, considerable expenses can also be incurred here.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A particularly <strong>An important core task for all foundations, however, is the management of the capital invested:<\/strong> Anyone who sets up a foundation must endow it with sufficient assets so that it can finance its work from the income generated by this capital.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When setting up a foundation, you should always consider the <strong>Keeping an eye on profitability<\/strong>The better your organization manages the available capital, the better it can fulfill its purpose.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Financial expertise and a <strong>Skill with investments<\/strong> are particularly helpful when managing a foundation. Individuals who are not qualified or willing to manage the finances of their foundation can also <strong>Foundation manager and financial advisor <\/strong>consult.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>CapTrader<\/strong> has been operating a <strong>Own customer service department<\/strong>which deals exclusively with the needs of foundations. We support organizations in this, <strong>minimize expenses and increase their returns through lucrative investments.&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Due to the extremely <strong>low fees and the extensive range <\/strong>CapTrader offers the ideal environment for your foundation with its wide range of lucrative investments. Because every amount that your foundation saves or earns in its day-to-day business directly benefits the foundation's purpose.&nbsp;<\/p>\n\n\n\n<div class=\"wp-block-group info-box\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"wp-block-paragraph\"><strong>CapTrader can do that:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At CapTrader, foundations can find a variety of investments that offer an attractive return and thus help to fulfill the foundation's purpose. At the same time, you will find the necessary security and support that such an organization needs.&nbsp;<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Advantages and disadvantages of a foundation<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Establishing a foundation has unique advantages and disadvantages. Depending on the chosen legal form, the purpose of the foundation and the available capital, different points in the following list may apply:&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Advantages<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">You can set up a foundation to promote your life's work or a cause close to your heart in the long term. Even after their own death, founders can work on their goals in this way and ensure that their memory is kept safe.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This can also include the preservation of hard-earned assets or a family business.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Anyone wishing to set up a charitable foundation benefits from a number of tax advantages. For example, such organizations are exempt from corporation tax, trade tax, capital gains tax, inheritance tax and gift tax.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The result is a lower burden and therefore more capital that can be used for the foundation's purpose. Setting up a foundation can therefore also make sense from a purely financial perspective.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A foundation can also be used to manage your own estate. If there is a threat of a dispute between descendants, for example, you can prevent such problems by setting up a foundation.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you are nervous about leaving your assets directly in the hands of your heirs, a foundation is also a sensible option. This ensures that the capital is preserved and supports your family in the long term.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sie k\u00f6nnen auch eine Stiftung gr\u00fcnden, um langfristig Geld anzulegen. Sollten Sie ihre Anlagestrategie ohnehin auf <a href=\"https:\/\/www.captrader.com\/en\/glossary\/cash-flow\/\" data-type=\"link\" data-id=\"https:\/\/www.captrader.com\/glossar\/cashflow\/\">Cash flow<\/a> fokussiert sein (z.B. Dividendenstrategie), kann eine Stiftung diesen Zweck ebenfalls erf\u00fcllen.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Disadvantages<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Your assets are tied up in the foundation for the long term. Only in rare cases can capital be withdrawn at a later date or the foundation dissolved. If you want to set up a foundation, you should therefore be able to do without the money in the long term.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The dissolution of a foundation is generally possible, but is subject to very strict conditions. In all cases, the foundation authority must approve the dissolution. One possible reason is, for example, that it has become impossible to fulfill the purpose of the foundation.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is also difficult to change the purpose of the foundation. So before you set up a foundation, you should be aware that this is a very long-term decision.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A large amount of capital is required to set up a functioning foundation, as such an organization may only use the income from the assets, but not the assets themselves. For this reason, 100,000 euros has established itself as a benchmark.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Although there is no prescribed minimum amount, the assets must be sufficient to pursue the set purpose. Special forms and regulations allow you to set up a foundation even with comparatively little capital; however, this step is particularly recommended for larger assets.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You need a high level of expertise in financial markets and investments. This is the only way to generate attractive returns with the foundation's assets, which in turn are necessary for the foundation's work. Working with an experienced service provider such as CapTrader can simplify this task.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Anyone wishing to set up a foundation must then comply with a number of information obligations. Non-profit organizations in particular have to report to the foundation authorities. You should plan for this effort before you set up a foundation.&nbsp;<\/p>\n\n\n\n<div class=\"wp-block-group banner-bild\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\"><a id=\"brxe-jqmpvn\" href=\"https:\/\/www.captrader.com\/en\/depot-eroeffnen\/\" class=\"brxe-block margin-bottom-s banner-bild\"><img loading=\"lazy\" decoding=\"async\" width=\"1500\" height=\"500\" src=\"https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/CapTrader_Werbebanner_horizontal-App_EN.jpg\" class=\"brxe-image css-filter size-full\" alt=\"A person is holding a smartphone on which a trading app is displayed; the text highlights the app&#039;s functions and a yellow button reads &quot;Open account&quot;.\" id=\"brxe-tywkpc\" srcset=\"https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/CapTrader_Werbebanner_horizontal-App_EN.jpg 1500w, https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/CapTrader_Werbebanner_horizontal-App_EN-300x100.jpg 300w, https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/CapTrader_Werbebanner_horizontal-App_EN-1024x341.jpg 1024w, https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/CapTrader_Werbebanner_horizontal-App_EN-768x256.jpg 768w, https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/CapTrader_Werbebanner_horizontal-App_EN-18x6.jpg 18w\" sizes=\"auto, (max-width: 1500px) 100vw, 1500px\" \/><\/a><a id=\"brxe-uzfmqg\" href=\"https:\/\/www.captrader.com\/en\/depot-eroeffnen\/\" class=\"brxe-block margin-bottom-s\"><img loading=\"lazy\" decoding=\"async\" width=\"350\" height=\"700\" src=\"https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/CapTrader_Werbebanner_vertikal_App_EN.jpg\" class=\"brxe-image css-filter size-full\" alt=\"Person holding a smartphone on which a trading app is displayed; the text lists functions of an investment platform and contains a button labeled &quot;Open account&quot;.\" id=\"brxe-xgbidm\" srcset=\"https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/CapTrader_Werbebanner_vertikal_App_EN.jpg 350w, https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/CapTrader_Werbebanner_vertikal_App_EN-150x300.jpg 150w, https:\/\/www.captrader.com\/wp-content\/uploads\/2026\/01\/CapTrader_Werbebanner_vertikal_App_EN-6x12.jpg 6w\" sizes=\"auto, (max-width: 350px) 100vw, 350px\" \/><\/a>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion: When is it worth setting up a foundation?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The decision to set up a foundation should not be taken lightly. The foundation capital is tied up for the long term and the administration and organization require time and energy.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Even the actual establishment of a foundation involves considerable effort, as the articles of association have to be drawn up, bodies appointed, the foundation business established and the conditions of the foundation authority fulfilled.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A foundation can only pursue the purpose it was set up for with income from the capital - you cannot touch the assets. Such organizations therefore benefit in particular from efficient management and investments that generate high returns.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Anyone wishing to set up a foundation has the choice between numerous legal forms and the legal capacity of the organization.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, the question of charitable status is particularly important: if the foundation serves the public good, this must first be proven at great expense; however, the institution then benefits from considerable tax advantages, among other things.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But even without the benefits of charitable status, it can make sense to set up a foundation to secure your own estate or the continued existence of a family business, for example. However, due to the complexity of this area, expert advice and the help of experienced partners is highly recommended.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Unfortunately, we cannot tell you whether it makes sense for you to set up a foundation - you should consult a specialist lawyer, for example. However, if you have decided to set up a foundation, CapTrader is the ideal partner!<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">We support you in the responsible and at the same time profitable use of your capital. Our award-winning service includes a dedicated customer service team that specializes in foundations.&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Sie haben ein gro\u00dfes Verm\u00f6gen zusammengetragen oder sich einem wichtigen Lebenswerk verschrieben? Dann spielen Sie vielleicht mit dem Gedanken, eine Stiftung zu gr\u00fcnden, um dieses zu erhalten. Dieser Schritt bietet einzigartige Vor- und Nachteile &#8211; In einigen F\u00e4llen kann es sich daher lohnen, eine Stiftung zu gr\u00fcnden, in anderen nicht. Wir erkl\u00e4ren, wann und f\u00fcr [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":46128,"menu_order":0,"template":"","blog-kategorie":[837],"class_list":["post-46125","blog","type-blog","status-publish","has-post-thumbnail","hentry","blog-kategorie-stiftung"],"acf":{"blog_summary":"","blog_faq_schalter":"ja","faq_uberschrift":"FAQ \u2013 H\u00e4ufig gestellte Fragen zum Thema Stiftung gr\u00fcnden","blog_faq_loop":[{"blog_faq_question":"Wie verdient man mit einer Stiftung Geld?","blog_faq_answer":"Eine Stiftung kann das Verm\u00f6gen einsetzen, um weitere Kapitalertr\u00e4ge zu erwirtschaften und damit ihren Stiftungszweck zu verfolgen. Wenn Sie eine Stiftung gr\u00fcnden, k\u00f6nnen Sie die Auszahlung der Gewinne an Sie oder andere Personen als Zweck bestimmen."},{"blog_faq_question":"Was sind die Vorteile einer Stiftung?","blog_faq_answer":"Stiftungen k\u00f6nnen Steuererleichterungen, Verm\u00f6gensbewahrung oder die Sicherung des eigenen Nachlasses bieten. Zudem k\u00f6nnen wir durch sie pers\u00f6nliche Werte und Ziele f\u00f6rdern, unser Lebenswerk oder den Erhalt eines Unternehmens sichern."},{"blog_faq_question":"Wann macht eine Privatstiftung Sinn?","blog_faq_answer":"Die \u00f6sterreichische Privatstiftung ist in Erbfragen (Schutz des Verm\u00f6gens, Unternehmens) sinnvoll. Sie erlaubt uns auch, das eigene Lebenswerk zu sichern, Ziele zu verfolgen oder Personen finanziell abzusichern. Auch Gemeinn\u00fctzigkeit ist m\u00f6glich."},{"blog_faq_question":"Wof\u00fcr gr\u00fcndet man eine Stiftung?","blog_faq_answer":"Es gibt verschiedene Gr\u00fcnde, wof\u00fcr Sie eine Stiftung gr\u00fcnden k\u00f6nnen: Bewahrung des Lebenswerks, F\u00f6rderung eines konkreten Anliegens (z.B. Kultur oder Umwelt) oder die Sicherung des Verm\u00f6gens. Die Ziele werden festgelegt, wenn Sie eine Stiftung gr\u00fcnden."},{"blog_faq_question":"Wem geh\u00f6rt das Verm\u00f6gen einer Stiftung?","blog_faq_answer":"Das Kapital geh\u00f6rt der Person oder dem Personenkreis, der die Stiftung gegr\u00fcndet hat. Es ist jedoch in der Stiftung gebunden und wird dort zum in der Satzung festgelegten Zweck eingesetzt. Eine Aufl\u00f6sung der Stiftung oder Auszahlung des Kapitals ist nahezu unm\u00f6glich."},{"blog_faq_question":"Welche Steuern zahlt eine Stiftung?","blog_faq_answer":"Je nach Form und Eigenschaft der Stiftung sind diese von der K\u00f6rperschafts-, Gewerbe-, Kapitalertrags-, Erbschafts- und Schenkungssteuer befreit. Ob und welche Steuern entfallen, h\u00e4ngt im Einzelfall von der Rechtsform und weiteren Faktoren ab."},{"blog_faq_question":"Kann eine Stiftung Gewinn machen?","blog_faq_answer":"Eine Stiftung kann nicht nur Gewinne machen, sie soll es sogar! Die Gewinne\/Ertr\u00e4ge setzt die Stiftung ein, um das gesetzte Ziel zu erreichen. Das Stammverm\u00f6gen darf hingegen nicht angetastet werden."},{"blog_faq_question":"Sind Stiftungen steuerfrei?","blog_faq_answer":"Stiftungen k\u00f6nnen von der K\u00f6rperschafts-, Gewerbe-, Kapitalertrags-, Erbschafts- und Schenkungssteuer befreit sein. Welche Steuern eine Stiftung zahlen muss, h\u00e4ngt ma\u00dfgeblich von ihrer Rechtsform und weiteren Faktoren ab."},{"blog_faq_question":"Wie viel Geld braucht eine Stiftung?","blog_faq_answer":"Eine Mindestsumme von 25.000 Euro \u2013 je nach Bundesland auch mehr \u2013 ist vorgeschrieben. In der Praxis werden aber 100.000 Euro oder mehr ben\u00f6tigt, um die Zustimmung der Stiftungsbeh\u00f6rde zu erhalten. Nur so ist ein gewinnbringender Betrieb m\u00f6glich."},{"blog_faq_question":"Kann ich als Privatperson eine Stiftung gr\u00fcnden?","blog_faq_answer":"Eine Privatperson ab 18 Jahren kann eine Stiftung gr\u00fcnden. Sie muss Sitzungsgesch\u00e4ft und eine Satzung verfassen und das Grundkapital mitbringen. Die Anforderungen der Stiftungsbeh\u00f6rde sind, insb. bei gemeinn\u00fctzigen Stiftungen, ebenfalls zu erf\u00fcllen."},{"blog_faq_question":"Wie funktioniert eine private Stiftung?","blog_faq_answer":"Eine private Stiftung dient dem Interesse einer Familie oder Einzelperson, nicht der Allgemeinheit. Sie ist, wie andere Stiftungen auch, eine Organisation, die mit einem eigenen Verm\u00f6gen ausgestattet ist und daraus Gewinne erwirtschaftet."},{"blog_faq_question":"Wer profitiert von einer Stiftung?","blog_faq_answer":"Wer von einer Stiftung profitiert, ist in deren Satzung festgelegt. Es kann sich zum Beispiel um gemeinn\u00fctzige Zwecke (Kultur, Umweltschutz \u2026), die F\u00f6rderung einer Familie, Einzelpersonen oder eines Unternehmens handeln."},{"blog_faq_question":"Kann eine Stiftung Mitarbeiter haben?","blog_faq_answer":"Gr\u00f6\u00dfere Stiftungen ben\u00f6tigen Mitarbeiter, um ihren Aufgaben nachzukommen. Teilweise sind umfangreiche Belegschaften mit eigenen F\u00fchrungskr\u00e4ften notwendig. F\u00fcr kleinere Stiftungen sind hingegen oft die Gr\u00fcnder oder ehrenamtlichen Helfern ausreichend."},{"blog_faq_question":"Ist eine Stiftung buchf\u00fchrungspflichtig?","blog_faq_answer":"Eine Stiftung ist zur Buchf\u00fchrung und zum Jahresabschluss, \u00a7\u00a7 238 ff HGB verpflichtet. Die Stiftungsbeh\u00f6rde verlangt dar\u00fcber hinaus einen T\u00e4tigkeitsbericht und Jahresabrechnung. Eine Akteneinsicht kann jederzeit gefordert werden."},{"blog_faq_question":"Kann man eine Stiftung wieder aufl\u00f6sen?","blog_faq_answer":"Eine Aufhebung einer Stiftung ist m\u00f6glich, wenn diese zum Beispiel ihren Zweck nicht mehr erf\u00fcllen kann oder das Gemeinwohl gef\u00e4hrdet. In jedem Fall muss die Aufl\u00f6sung von der Stiftungsbeh\u00f6rde bewilligt werden."},{"blog_faq_question":"Kann man eine Stiftung erben?","blog_faq_answer":"Da eine Stiftung keine Eigent\u00fcmer hat, kann man sie auch nicht erben. Es ist jedoch m\u00f6glich, eine Stiftung als Erbe einzusetzen oder zu diesem Zweck zu gr\u00fcnden. In der Satzung k\u00f6nnen dann ihre pers\u00f6nlichen Ziele enthalten sein."},{"blog_faq_question":"Wer pr\u00fcft eine Stiftung?","blog_faq_answer":"Die Stiftungsbeh\u00f6rde oder ein Wirtschaftspr\u00fcfer k\u00f6nnen die Pr\u00fcfung einer Stiftung \u00fcbernehmen. Dazu ist in der Regel der Jahresabschluss inklusive Bilanz, Gewinn- und Verlustrechnung sowie Anhang notwendig."},{"blog_faq_question":"Kann eine Stiftung Rechnungen stellen?","blog_faq_answer":"Eine Stiftung kann und muss Rechnungen stellen, da sie \u201cordnungsgem\u00e4\u00dfe\u201d Aufzeichnungen \u00fcber Einnahmen und Ausgaben zu f\u00fchren hat\u201d (\u00a7 63 Abs. 3 AO). Nur so kann sie die geforderte Buchhaltung erbringen."},{"blog_faq_question":"Kann eine Stiftung pleitegehen?","blog_faq_answer":"Ja, eine Stiftung kann insolvent werden. Sie wird in diesem Fall wie, andere juristische Personen auch, nach \u00a7 11 Abs. 1 S. 1 der Insolvenzordnung behandelt."},{"blog_faq_question":"Wie wird eine Stiftung finanziert?","blog_faq_answer":"Wenn Sie eine Stiftung gr\u00fcnden, m\u00fcssen Sie diese mit einem Verm\u00f6gen ausstatten, das nicht angetastet\/entfernt, jedoch zum Erzeugen von Gewinnen eingesetzt werden darf. Die Einnahmen daraus dienen dann zur Ausf\u00fchrung des Zwecks der Stiftung."}]},"_links":{"self":[{"href":"https:\/\/www.captrader.com\/en\/wp-json\/wp\/v2\/blog\/46125","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.captrader.com\/en\/wp-json\/wp\/v2\/blog"}],"about":[{"href":"https:\/\/www.captrader.com\/en\/wp-json\/wp\/v2\/types\/blog"}],"author":[{"embeddable":true,"href":"https:\/\/www.captrader.com\/en\/wp-json\/wp\/v2\/users\/20"}],"version-history":[{"count":3,"href":"https:\/\/www.captrader.com\/en\/wp-json\/wp\/v2\/blog\/46125\/revisions"}],"predecessor-version":[{"id":66002,"href":"https:\/\/www.captrader.com\/en\/wp-json\/wp\/v2\/blog\/46125\/revisions\/66002"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.captrader.com\/en\/wp-json\/wp\/v2\/media\/46128"}],"wp:attachment":[{"href":"https:\/\/www.captrader.com\/en\/wp-json\/wp\/v2\/media?parent=46125"}],"wp:term":[{"taxonomy":"blog-kategorie","embeddable":true,"href":"https:\/\/www.captrader.com\/en\/wp-json\/wp\/v2\/blog-kategorie?post=46125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}