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Die Auswirkungen der Stiftungsrechtsnovelle für den Kulturbereich


Julia Weiler-Esser

Dieser Beitrag beschreibt die wesentlichen Neuerungen des Gesetzes zur Vereinheitlichung des Stiftungsrechts (und zur Änderung des Infektionsschutzgesetzes) für Kunst-/Kulturstiftungen und legt daneben einen Schwerpunkt auf den Aspekt des mit Restitutionsansprüchen belasteten Kultureigentums in Stiftungseigentum.

The amendment of the law on foundations has been adopted and will come into force (for the most part) on 1 July 2023. As a result, foundation law, which was previously regulated predominantly in Land law, will be elevated to federal level and will be fully incorporated into the German Civil Code. In addition, a public foundation register will be introduced as of 1 January 2026, in which foundations must register and deposit extensive information and documents (including their statutes).
From the perspective of art and culture, the amendment covers not only foundations dedicated to promoting cultural and artistic life, but also those whose foundation assets include cultural property that is being reclaimed by a former owner (or his legal successor) due to unlawful expropriation (during the Nazi era or in the context of Germany’s colonial past, for example).
This article describes the main innovations of the Act on the Unification of Foundation Law (and on the Amendment of the Protection against Infection Act) for art/cultural foundations and furthermore focuses on the aspect of restitution of encumbered cultural property.

Julia Weiler-Esser 1

1 Dr. Julia Weiler-Esser, Rechtsanwältin und Kunsthistorikerin, Meerbusch.


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