Foundations

Frits Hondius und Tymen van der Ploeg stellen für mehr als 30 Länder rechtsvergleichend die jeweiligen gesetzlichen Regelungen dar, die sich mit Stiftungen und Wohltätigkeitsvereinen befassen.I. General Introduction: The Concept - Trends in Foundation Practice - Trends in Foundation Law - Foundation Law in the Former Socialist Countries
II. Legal Definition and Classification: Two Different Legal Approaches - Explicit Recognition of Foundations in Law - The Concept of Charity
III. Legal Regime: General Versus Sector Regulation - Categories of Foundations - Foundations and Economic Activity
IV. Establishment: The Different Ways of Establishment - Statutes and Trust Instruments - Endowment - Public Involvement With the Establishment - Revocation and Annulment
V. Legal Personality and Capacity: Legal Personality - Foundations Without Legal Personality - Restrictions on Capacity VI. Internal Organisation and Financial Administration: Introduction - Founding Act and Statutes - Nature and Composition of Governing Body - Duties and Rights of Board Members and Trustees - Financial Management and Investment of Assets - Founders, Contributors, Beneficiaries
VII. Public Supervision and Publicity: Introduction - Publicity - Accountability and Control - Measures and Sanctions - Access by Citizens - Right to Complain or Bring a Claim
VIII. Change of Purpose and Organisation: Introduction - Competence to Amend the Statutes or Change the Purpose - Substantive Rules on Amendment of Statutes - Reorganisation
IX. Dissolution and Winding Up: Introduction - Dissolution - Dormant Funds - Winding Up and Liquidation
X. Main Provisions of Tax Law: Introduction - The Establishment of a Foundation - The Activity of Foundations - Beneficiaries - International Tax Treatment of Foundations