Foundations - notify the tax office of changes
Foundations are obliged to report circumstances that are relevant to their tax reporting.
Responsible authority
the tax office in whose district the foundation has its registered office
Contact
Details
Prerequisite
- Changes in the composition of the Executive Board
- Change of registered office or location of your management
- Acquisition or loss of legal capacity
- Dissolution or cancellation of the foundation
- Changes in other circumstances relevant to taxation
Procedure
Send the documents by post.
Deadlines
within one month
Required documents
Copies
- of the amending resolution
- of the amendment to the articles of association
- of the foundation business
Costs
none
Miscellaneous
You must notify the tax office of any subsequent changes to the articles of association that are essential for tax relief. It is best to discuss planned changes with the tax office before passing a resolution.
Note: You must also notify the municipality in which the foundation has its registered office of any circumstances that are significant for tax purposes.
Legal basis
Bürgerliches Gesetzbuch (BGB):
- §§ 80 - 88
Stiftungsgesetz für Baden-Württemberg (StiftG)
Abgabenordnung (AO):
- §§ 137 - 138k in Verbindung mit den §§ 90, 93, 97
Release note
machine generated, based on the German release by: Oberfinanzdirektion Baden-Württemberg als Vertreterin des Finanzministeriums Baden-Württemberg, 14.11.2025