Set up a foundation

A foundation is a legal entity that:

  • pursues a philanthropic, social, religious, scientific, artistic, educational, sporting or tourist activity;
  • does not seek material gain;
  • is essentially financed by the income from its capital, by subsidies and grants or by donations and legacies.

Any person may, under certain conditions, create a foundation. The creation is subject to an authorisation which takes the form of a Grand Ducal decree.

The application must be sent with supporting documents (will or draft statutes, etc.) to the Minister of Justice.

Find out more about the creation of a foundation and how it works in our explanatory information page.

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