Germany's Federal Fiscal Court (Bundesfinanzhof) has ruled that European Union law does not oblige the country to recognise a non-profit entity's charitable status established under foreign law. Recognition of a foreign foundation as charitable is based solely on German law, it decided in case V R 15/20, concerning an Austrian foundation whose economic and legal structure corresponded to a German corporate structure.
News Source：【PWC 2023/01/16】