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FOUNDATION & PHILANTHROPY

Foundation, non-profit organisations & 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.

Foundations and philanthropy

Why Choose Our Team for Philanthropy

Practical, tax-aware advice for foundations and non-profit organisations in Luxembourg.

Practical Structuring Support

Hands-on assistance from initial setup to governance — tailored to philanthropic objectives and legal obligations.

Luxembourg Legal & Tax Expertise

In-depth knowledge of Luxembourg foundation and non-profit tax regimes to optimise structure and compliance.

Experienced Advisory Team

A proven track record assisting clients with establishing and operating non-profit entities under Luxembourg law.

Leading Advisory Team

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

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 services

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

Latest insights & firm updates

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

Recognition and client feedback

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

Industry Recognition

Chambers Europe 2025 - Tax Luxembourg

"Etude Breininger is technically authoritative and able to pragmatically solve problems."

Legal 500 2023 - Tax Luxembourg

"Demonstrates excellent analytical and problem-solving skills."

Related expertise

Explore areas of practice that complement our foundation and philanthropy offering.

Need advice on foundations or philanthropy?

Contact our team for guidance on setting up foundations, tax treatment and governance for philanthropic projects.