Hi,

If the targeted form of the foundation is an e.V. (eingetragener Verein
= registered association, which is imho the standard non-profit
association type here in Germany), there are two forms of it. One is
capable of holding rights ("rechtsfaehig"), the other one not. The one
that is not is, to the law, the same as a GbR (Gesellschaft
buergerlichen Rechts), and needs only two founding members to create it,
but has the huge disadvantage that - if I understand the law correctly -
the founding members are personally liable (at least that's the typical
GbR risk).
 
For a eV that is capable of holding rights (members not liable except if
they misuse the association), it needs seven founding members at least
(and it may at no later point be less than three). Not sure if those
have to be German citizens. If so and you have trouble finding seven of
them, I'ld volunteer.
 
To create such an eV, you need to have a signed Satzung (charter), and a
copy of the protocol of the foundation meeting. You bring that to the
local court, and get enrolled. One problem there is that the signatures
of the founding members need to be accredited by a notary (I just hope
that the founding members do not have to appear in person in front of
that notary, but otherwise he would be kind of useless). The fees for
later can be found at the German federal notary chamber at the bottom
of 
http://www.bnotk.de/Notar/Notarkosten/Berechnungsbeispiel/Handelsregister.html

I'm not very good at all that legal language, 10 € (or 13 € if the
notary has to do the writing) seems to be something no notary would ever
do voluntarily. The maximum fee if all the writing is already prepared
seems to be 130 €. As long as it's that straightforward, I'ld gladly
help financing that.
 
I have a book on German foundations somewhere, not sure if it's
up-to-date though and I'll be on vacation from tomorrow till early next
week.

Patrick


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