Stiftung

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A Stiftung (German: [ˈʃtɪftʊŋ] ) (properly Stiftung, pl. Stiftungen) is an institution or foundation that, with the aid of a property, pursues a purpose determined by the founder. A Stiftung foundation exists to give effect to the stated, non-commercial wishes of its founder, as set out in a foundation deed and the articles of association (statutes). In effect, the assets with which the foundation is endowed become a separate legal entity. A Stiftung foundation has no shares or members and is set up by a founder(s) in most cases to ensure the continuation of family assets. A Stiftung foundation can have beneficiaries, and they are thus in some way similar to the common law notion of trusts. The founders also have the right to transfer and terminate the foundation. Stiftungen are purely non-profit enterprises and are generally not permitted to conduct commercial activities. This is the primary difference between an Anstalt and a Stiftung. Stiftungen are usually administered by a board of trustees, and there is no registration required to establish them.