© Raum 11/Amélie Losier
The EVZ Foundation publishes its revenues and expenditures—including third-party funds—in an annual activity report. It is also a member of Initiative Transparente Zivilgesellschaft (Initiative for a Transparent Civil Society, ITZ), the German chapter of Transparency International. Signatories to the initiative undertake to publish ten items of transparency-related information with the aim of strengthening their trust and credibility in the eyes of donors and the general public.
The Foundation Remembrance, Responsibility and Future (EVZ) is a foundation under public law. The EVZ Foundation is entitled to accept donations from third parties; these are exempt from inheritance and gift tax pursuant to section 3 of the EVZ Foundation Act. As a legal entity under public law, the EVZ Foundation’s revenues are not subject to value added tax (V.A.T.), since it does not operate a commercial business and is not deemed to be an entrepreneur within the meaning of section 1(1) no. 6 and section 4 of the German Corporate Income Tax Act (KStG) or section 2b of the German Sales Tax Act (UStG). Since its revenues are not taxable, the EVZ Foundation does not require a tax exemption certificate. In accordance with its by-laws, the EVZ Foundation pursues charitable purposes and is therefore exempt from corporate income tax (section 5(1) no. 9 German Corporate Income Tax Act, KStG) and trade tax (section 3 no. 6 German Trade Tax Act, GewStG).
Law on the Creation of the EVZ Foundation
The EVZ Foundation’s governing bodies are:
The legal supervisory authority is the German Federal Ministry of Finance; the EVZ Foundation is subject to audit by the Federal Court of Audit (sections 80 et seq. in conjunction with section 105 Federal Budget Code). The EVZ Foundation’s budgetary and financial management is audited by the Federal Office for Central Services and Unresolved Property Issues (BADV).
Contacts at the EVZ Foundation’s office and organizational chart.
Information on the source and distribution of funds is provided on the facts and figures page and in the activity reports (financial report).
The governance obligations incumbent on the EVZ Foundation’s Board of Trustees are set forth in the EVZ Foundation Act section 5(1) no. 1-18.
The financial reports included in the activity reports contain information on income, third-party funds and donations.
In 2024, there were no payments from private individuals that accounted for more than 10 percent of the annual budget.
In 2024, the EVZ Foundation received third-party funds from public bodies that added up to more than 10 percent of its annual income. These public bodies included the Federal Ministry of Finance (BMF), the Federal Foreign Office and the Federal Government Commissioner for Culture and the Media (BKM).
