Legal Persons under Private Law that Own Property (Legally Responsible Foundations and Companies)

Outline

The overarching questions of this subproject are: How are freedom of disposition and the freedom to establish foundations institutionally linked to property rights during an individual's lifetime? What is the relationship between the relativization of the concept of property and the increasing independence of individual property rights? How does the communalization of property relate to the emergence of new objects and subjects of property?

To date, the topic of ‘Wills and Foundations as Instruments for the Perpetuation of Persons and Property’ has primarily been examined in relation to the connection between inheritance law and property in Roman law, as well as the emergence of legally capable foundations under civil law in the 19th century. Given the broader research questions of the Collaborative Research Centre and the potential for historical turning points, we now aim to address the fundamental aspects of this topic in light of more recent developments and current debates. The period from approximately 1970 onward appears to be particularly relevant, as it witnessed a boom in the establishment of foundations in the Federal Republic of Germany. This growth was accompanied by discussions about the rights and powers of owners, the claims of relatives, the role of the general public, and the rights of future generations. Notably, half of the foundations existing in 2003 had been established in the preceding three decades. Despite an extended period of low interest rates, the number of legally capable foundations has increased fivefold since 1970, with new foundation models and special legal constructs emerging.

According to the Bundesverband Deutscher Stiftungen (Federal Association of German Foundations), the proportion of legally capable foundations under civil law that are (exclusively) charitable under the German Tax Code—though this does not encompass all legally capable foundations—is expected to decline from a long-standing 95% (as of 2018) to approximately 92% (2021) and further to 90% (2023). By contrast, the number of taxable foundations, such as private or self-interested family foundations, has risen at an above-average rate in recent years. While the Bundesverband Deutscher Stiftungen emphasizes that the vast majority of civil-law foundations in Germany continue to pursue exclusively tax-privileged purposes, scholarship on foundations also points to a sharp increase in private or self-interested foundations in the form of corporate and family foundations.

Since late 2019, alternative legal structures (outside the scope of foundation supervision) for German businesses have also gained significant media attention. The ‘Stiftung Verantwortungseigentum’ (legally registered as an association as of 2022) advocates for a new legal framework for companies in responsible ownership or fiduciary entrepreneurship. At the heart of this debate is the tension between preserving businesses for the long term and the freedom of disposition for the next generation (deadhand control). This reflects a classic Enlightenment principle that the deceased should not govern the living through inheritance and foundations.

The project ‘Private Legal Entities with Ownership’ seeks to analyse from a legal perspective the characteristics of the foundation boom since approximately 1970. It will assess the various forms of foundations that have contributed to this growth from the standpoints of civil law, legal policy (including tax law), and comparative law. Additionally, the project ‘Responsibly-Owned Businesses’ will be examined through the lenses of private law, legal history, constitutional law, and comparative law. In conjunction with studies on corporate foundations and other projects within the Collaborative Research Centre, this research will explore the implications of these developments for the evolution of business ownership.

 

Project Activities

Publications

Scientific publications
  • von der Weth, Lydia (2024): "Mancipatio: The Starting Point of a Uniform Property System“, In: Gibson, Mancini, Schuck and Vinzent, Hrsg., Relating to Landed Property, Frankfurt/M.: Campus.
  • Harke, Jan Dirk (2024): "Das Unternehmen gehört sich selbst – die Gesellschaft mit gebundenem Vermögen,“ In: Froese/Shirvani, Eigentum ohne Eigentümer, Berlin/Heidelberg.
  • Fischer, Christian (2024): Vom „Städelfall“ zur Allzweckstiftung des BGB – Ein Werkstattbericht, (forth.).
  • Fischer, Christian (2023): "Unbegrenzte Auslegungen und Stiftungsrecht“, In: ZStV, 113f..
  • Harke, Jan Dirk (2023): Pflicht und Freiheit des Erblassers. Pflichtteil und Wahnsinnsfiktion im klassischen römischen Erbrecht, Frankfurt am Main: Campus.
  • Fischer, Christian (2021): Münchener Handbuch des Gesellschaftsrechts, 5. ed., vol. 5: Verein, Stiftung bürgerlichen Rechts, §§ 99-102 (Vertretung und Haftung; Stiftung als Arbeitgeberin; Tendenzschutz; Stiftung im Rechtsstreit; Stiftung als Adressat von Hoheitsakten), München: C.H.Beck.
Media and podcasts
  • Böthig, Karlotta (2023): “Die Stiftung als Instrument zur Perpetuierung von Vermögen”, part V of the SFB-Blog series „Verfügung über Dinge: Historische und aktuelle Perspektiven des Eigentums im Wandel”, In: blog of the Collaborative Research Centre “Structural Change of Property”. (published 15.10.2023)
  • Harke, Jan-Dirk (2023): “Ein weiteres Umgehungsgeschäft: die in iure cessio” part II of the SFB-Blog series “Verfügung über Dinge: Historische und aktuelle Perspektiven des Eigentums im Wandel”, In: blog of the Collaborative Research Centre “Structural Change of Property”. (published 17.07.2023)
  • von der Weth, Lydia (2023): “Wie wird ein Ding zu Eigentum? Ein Erklärungsversuch mit dem Ritual der mancipatio“ part I of the SFB-Blog series “Verfügung über Dinge: Historische und aktuelle Perspektiven des Eigentums im Wandel”, In: blog of the Collaborative Research Centre “Structural Change of Property”. (published 15.06.2023)

Lectures

  • Lydia van der Weth: Vortrag „Faded Gold: Inheritances within Families in Erfurt between 1700-1750“ mit Amelie Stuart auf der Konferenz „Pass on. Generational Transfers of Wealth from the 16th to the 20th Century“ (28.10.2023)
  • Christian Fischer: "Stiftungsgeschichte in Jena“, Universität Jena. (19.10.2023)
  • Jan Dirk Harke: "Das Unternehmen gehört sich selbst“, Tagung Eigentum ohne Eigentümer, Universität Bonn. (23.09.2023)
  • Christian Fischer: "Stiftungen in der DDR“, Weimar. (22.09.2023)
  • Jan Dirk Harke: "The right to succession as property right“, International Caucasus University, Tiflis. (25.07.2023)
  • Christian Fischer: "Bürgerstiftungen und die sog. Zivilgesellschaft“, Jena. (30.06.2023)
  • Christian Fischer: "Satzungsdurchbrechungen und ihre Folgen für Vereine und Stiftungen“, Verbandstag des Paritätischen Thüringen, Weimar. (23.05.2023)
  • Christian Fischer: "Stiftungszweck und betriebliche Mitbestimmung“, Gütersloh. (28.10.2022)
  • Christian Fischer: "Stiftungsmissbrauch durch die öffentliche Hand?“ – zur Stiftung Klima- und Umweltschutz MV, 10. Thüringer Stiftungsgespräche, Jena. (24.06.2022)
  • Jan Dirk Harke: "A good testator in ancient Rome - the complaint about an undutiful will“, SFB-Querschnittsgruppentreffen, Neudietendorf. (02.06.2022)

Events

Project Staff