Recognising the growing demand for expert philanthropic support, Luxembourg offers tailored advice to donors and private bankers.
The Fondation de Luxembourg is a public-private partnership that bridges finance and philanthropy. Established in 2008 by the State of Luxembourg and the Œuvre Nationale de Secours Grande-Duchesse Charlotte, it supports donors seeking to make long-term commitments to meaningful philanthropic projects.
The Foundation acts as both consultant and service provider. It connects donors with associations and NGOs worldwide, helping them identify appropriate charitable initiatives. Through an umbrella structure, it simplifies the process and handles day-to-day administration, while allowing donors to retain oversight through board meetings and detailed impact reports.
Each of the 121 foundations created over the past years—active across 55 countries—has its own story. Through a personalised approach, the Foundation helps shape and bring donors’ projects to life. This has resulted in over €380 million committed to philanthropy—supporting charitable initiatives for generations to come. Nearly €100 million has already been distributed to general interest projects since the Foundation’s inception, across five key themes: reducing poverty and promoting social cohesion; culture and diversity; health and research; biodiversity and climate change; and universal education.
Cross-Border Giving
Luxembourg’s tax reforms and its participation in the Transnational Giving Europe (TGE) network work hand in hand to facilitate cross-border philanthropy. Luxembourg offers a legal framework that allows tax-deductible donations to eligible organisations in 31 countries, provided the recipient meets local and Luxembourg equivalency standards. Meanwhile, TGE provides the infrastructure to process these donations efficiently, ensuring tax benefits apply in the donor's country of residence. Currently, TGE includes 20 member countries, including Luxembourg. Additionally, the Fondation de Luxembourg is recognised as a public utility foundation in France and the Netherlands, and a “Friends of the Fondation de Luxembourg” fund in the U.S. enables American philantropists to benefit from the U.S. regime.
“Amidst today’s global challenges and dwindling public funding for international aid, philanthropy — rooted in humanist values — plays a pivotal role in advancing innovative, ambitious solutions while contributing to a coherent global framework for action”
— Tonika Hirdman Director General, Fondation de Luxembourg
