Philanthropy Europe Association (Philea)

I. Who we are Philea, the Philanthropy Europe Association, reaches to 7,500 philanthropic organisations from across Europe, united in contributing to pluralistic, just and resilient societies that centre people and planet. Philanthropy refers to foundations, philanthropic organisations, corporate and individual funders using their own financial and non-financial resources for the public good.

Philea welcomes the opportunity to provide comments on the European Commission proposal for A single harmonized set of rules for innovative companies throughout the EU 28th regime. The EU inc. scope should cover foundations Philea and others had called for the EU Inc framework to include foundations and not only limited liability companies.

The Philanthropy Europea Association (Philea) Legal Affairs Committee is pleased to share some comments into the EU Call for evidence for an impact Assessment on the 28th regime EU corporate legal framework. Philea fully recognises the strategic importance of technological innovation and R&D for Europes competitiveness and resilience and the importance that a 28th regime will play by enabling different types of…

This contribution is prepared by Philea Legal Affairs Committee (LAC). It includes contents stemming from the workshop "Revitalising Europes Economic Dynamism: The Role of Philanthropy in research and Innovation" organised by the Philea Research Forum on November 5-6, 2025". Philanthropic organisations promote ideas and innovation, convene and build bridges and act as catalysts for new initiatives.

Philea provides feedback on the European Commissions consultation aimed at simplifying EU direct taxation rules, highlighting challenges faced by philanthropic foundations due to fragmented tax frameworks and urging for improved cross-border recognition of public benefit status for tax purposes of public benefit foundations and corporate donors .

We as Philea clearly welcome the proposed Directive for the establishment of a European Cross-Border Association (ECBA) as an important step in the direction of creating a level playing field for the public-benefit sector and for strengthening civil society space in Europe.

Philea is pleased to contribute to this consultation and we would like to stress our key ask to work towards a European Single Market for Public Good and an enabling environment for foundations as well as associations with the envisaged legislative approach. The philanthropy sector is part of civil society and a key contributor to a more equitable and sustainable world.

1. As a loose coalition of European Non for Profit Organisations (NPOs) including associations and public benefit foundations working on the impact of AML/CFT policies on the non-profit sector, we welcome the opportunity contribute to the consultation on formats for the submission of beneficial ownership information to central registers. 2.