Hybrid foundation
A hybrid foundation (also partial consumption foundation ) is a foundation whose foundation assets are made up of basic assets to be preserved and consumable assets to be consumed for the pursuit of purposes, which means that in addition to the normal case of the "eternity foundation", it also has features of the consumption foundation .
For recognition in accordance with Section 80, Paragraph 2, Clause 1 of the German Civil Code, it must be guaranteed that the assets to be preserved are sufficient for the permanent and sustainable fulfillment of the foundation's purposes.
Hybrid foundations include the Giordano Bruno Foundation (since 2015), the Urewald Foundation and the IOTA Foundation .
literature
- Frank Grischa Feitsch, Stephan George: The Hybrid Foundation . In: Foundation and Sponsoring. 3, 2015, pp. 32-34.
- Vanessa Wassong: Consumption foundations, hybrid foundations and reorganization measures with corresponding tax consequences in the overall context of the foundations. Presentation and critical analysis. Dissertation. Saarland University, Saarbrücken 2017, DNB 1164478036 .
Web links
- Jan Schiffer : Hybrid Foundation on stiftungsrecht-plus.de, March 16, 2018
- Jutta Giffels: Diverse foundation options on service-seiten.com, March 22, 2018
Individual evidence
- ↑ § 80 BGB , accessed on May 9, 2019
- ↑ Asset overview 2017 on the website of the Giordano Bruno Foundation
- ↑ Certificate of appreciation for the Urewald Foundation from Sassenberg on bezreg-muenster.de, January 28, 2019
- ↑ IOTA: Germany's first crypto foundation founded on die-stiftung.de, November 15, 2017