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Foundation; information on legal supervision
For their protection, foundations that pursue public purposes, with the exception of foundations administered by the state, are subject to the legal supervision of the state (foundation supervision). The foundation authorities are the governments.
Responsible for you
For contact details of the responsible authoritiy and local valid information select under "Select location" a location.
Procedure details
Description
As the foundation authority, the governments are responsible for foundations with legal capacity that have their registered office in Bavaria in accordance with their statutes. This does not apply to ecclesiastical foundations and foundations established by law. In the case of municipal foundations that are exclusively administered and represented by the respective municipal bodies, the foundation authority is replaced by the legal supervisory authority of the respective local authority (district office for municipalities belonging to a district, government for municipalities not belonging to a district or the State Ministry of the Interior, for Sport and Integration).
Foundation supervision focuses in particular on compliance with the founder's intentions, the fulfillment of the foundation's purpose and the preservation of the basic assets. This is regularly monitored as part of the audit.
The foundations are obliged to keep proper accounts. Within nine months of the end of the financial year, a statement of accounts and a statement of assets and liabilities (annual financial statement) must be prepared and submitted to the foundation authority together with a report on the fulfillment of the foundation's purpose. The foundation authority audits the annual financial statements (unless the annual financial statements have been audited by the foundation's own government auditing bodies, an auditing association, an auditor or a sworn auditor).
In addition, the foundation authorities should advise, promote and protect the foundations in the fulfillment of their tasks and strengthen the decision-making power and personal responsibility of the foundation bodies.
The advisory and supervisory activities only cover foundation law matters. If further specialist advice is required - for example on tax, inheritance or commercial law issues - please contact the relevant tax office, tax consultant, auditor, lawyer or notary, as appropriate.
Fees
Costs are incurred for certain supervisory measures that only apply in exceptional cases, as well as for auditing, depending on the administrative effort involved and the importance of the matter. Otherwise, the activities of the foundation supervisory authority are free of charge for foundations that primarily pursue public purposes.
Legal bases
Related links
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Informationen der Stiftungsaufsicht zum Geldwäschegesetz für rechtsfähige Stiftungen des bürgerlichen RechtsBayerisches Staatsministerium des Innern, für Sport und Integration
Related issues
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Municipal foundation; information on legal supervision
In the case of municipal foundations, the legal supervisory authority responsible for the respective municipality is responsible for certain foundation supervision tasks if the foundation is administered by the municipality.
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Foundation; application for recognitionIn addition to the foundation deed, official recognition is required for the establishment of a foundation with legal capacity.
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Foundation; application for approval of certain legal transactions
Foundations under public law require approval for individual legal transactions.
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Foundation; application for approval of an amendment to the Articles of Association
If you wish to amend or supplement individual provisions of the articles of association of a foundation with legal capacity, you can do so under certain conditions with the approval of the responsible foundation authority, provided that the founder's wishes are observed.
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Foundation; application for a certificate of representationAt the foundation's request, the foundation authority can issue an official certificate of representation. This makes it clear in legal transactions who represents the foundation.
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Foundation directory; application for change of addressWith this application, the foundations can apply to the government to change the address of the foundation administration, which will then be updated in the foundation directory.
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List of foundations; inspection
The foundation directory contains all foundations with legal capacity based in Bavaria and the most important data for each foundation. Anyone can view it without giving reasons.
Status: 16.07.2025
Editorially responsible for prodecure description: Bayerisches Staatsministerium des Innern, für Sport und Integration
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