Important Update for Foundations
New Register Postponed to 2028
The nationwide Register of Foundations, originally scheduled to launch in 2026, has been postponed. The new start date is 1 January 2028. The postponement gives the Federal Office of Justice additional time for the technical implementation of the register.
Why is the new register being introduced?
Until now, Germany has had separate registers maintained at state level. The new register will create, for the first time, a centralised, electronic and publicly accessible directory for all foundations with legal capacity under civil law.
The objective is to provide greater transparency and legal certainty in dealings with third parties.
Who can access what?
From 2028, the register will generally be publicly accessible. This means that access will not normally require proof of a specific interest.
Publicly accessible information will include:
- the foundation's articles of association
- the names, dates of birth, places of residence and powers of representation of board members
- basic information such as the foundation's name, registered office and date of recognition
The following will not be publicly accessible:
- the original endowment deed
- the full residential addresses of board members; only the place of residence will be published
Important for family foundations: If the articles of association contain sensitive information about the family or the use of assets and funds, the treatment of this information should be reviewed at an early stage. Under certain conditions, access to submitted documents may be restricted. The allocation of sensitive information between the articles of association and the endowment deed should also be reviewed in good time.
Benefits for your foundation
- Greater reliability in legal dealings: Registered information can be verified centrally.
- Easier proof of powers of representation: A register extract will make it considerably easier to provide evidence of representation, for example to banks.
- Fewer bureaucratic certificates: The often time-consuming certificates of representation issued by foundation authorities will largely become unnecessary.
What obligations will apply?
- Registration requirement: Foundations with legal capacity under civil law must be entered in the register.
- Transitional period: Existing foundations must apply for registration by 31 December 2028.
- Mandatory designation: Once registered, a foundation must use the designation “eingetragene Stiftung” or the abbreviation “e. S.”
- Reporting obligations: Future changes to the board or the articles of association must be reported electronically.
How we support your foundation
The postponement gives foundations additional time. Preparations should nevertheless not be delayed until 2028.
Data protection, governing documents and the preparation of information all require early attention. We support foundations in particular with:
- Articles and transparency review: We review with you whether sensitive family or asset-related information needs to be addressed in view of future public access to the register.
- Preparation of protective measures: We assist in preparing the necessary documentation where a restriction of access may be considered.
- Data preparation and compliance: We assist with the structured preparation of the required information and timely preparation for the new registration obligations.
Make strategic use of the additional time. Die Stiftungsverwalter support you in preparing your foundation for 2028 in a structured and timely manner.
Contact us for a personal consultation.