FOUNDATION & PHILANTHROPY
Structures whose purpose is non-profit may exist under a specific legal form such as a foundation or non-profit organisation. Their purpose is generally to raise or allocate funds to specific projects. We have a strong track record in this area and have assisted in setting up a number of these structures for clients and advising on issues specific to Luxembourg law.
Practical, tax-aware advice for foundations and non-profit organisations in Luxembourg.
Hands-on assistance from initial setup to governance — tailored to philanthropic objectives and legal obligations.
In-depth knowledge of Luxembourg foundation and non-profit tax regimes to optimise structure and compliance.
A proven track record assisting clients with establishing and operating non-profit entities under Luxembourg law.
Our team assists a wide range of clients — from institutions and family offices to private donors — on all aspects of foundation and non-profit law in Luxembourg.
Our clients include a number of entities that need assistance in the establishment and operation of non-profit structures — foundations, charitable organisations and philanthropic vehicles.
We support clients across the whole lifecycle: setting up the entity, advising on governance and tax treatment, and providing ongoing compliance support.
Our team has extensive experience in providing services in this area, including:
Assistance in establishing non-profit structures (foundations and non-profit organisations)
Guidance in setting up structures for philanthropy projects
Advice on non-profit organisation and foundation law (constitutional perspective)
Tax advice for foundations and non-profit entities (Luxembourg law)
Ongoing compliance and governance support
Drafting constitutive documents and governance rules
Regulatory engagement and liaison with authorities
Cross-border philanthropic structures and grant-making
Endowment and asset management for foundations
Recent publications, events and firm news.
60 Years of Growth and Commitment — Posted 24.03.2025
LAA lunch seminar: Involving quantum experts in commercial arbitration — Posted 22.01.2025
Our team combines legal, tax and practical expertise to support non-profit initiatives.
WHAT OTHERS SAY
Endorsements from leading directories and clients.
They are very skilled on both Luxembourg and international tax regulations.
Legal 500 2025
Legal 500
The lawyers are knowledgeable, helpful and available.
Client testimonial
Client
Etude Breininger has a commercial understanding of its clients' motivations and is practice and solution-oriented.
Chambers Europe 2025
Chambers Europe
Technically authoritative but able to pragmatically solve problems.
Legal 500 2023
Legal 500
"Etude Breininger is technically authoritative and able to pragmatically solve problems."
"Demonstrates excellent analytical and problem-solving skills."
Explore areas of practice that complement our foundation and philanthropy offering.