On Thursday 12 February 2026, the Fondation de Luxembourg announced the renewal of its tax approval in France, strengthening its cross-border philanthropy.
The Fondation de Luxembourg said the renewal reflected the confidence of the French authorities and confirmed the interest, for philanthropists residing in France, in the support of projects of general interest from the Grand Duchy of Luxembourg within a secure tax framework.
In 2017, the Fondation de Luxembourg became the first international foundation to be recognised for tax purposes by the French authorities, marking a major milestone in the development of cross-border philanthropy in Europe.
The Fondation de Luxembourg – an umbrella foundation established on the joint initiative of the Œuvre Nationale de Secours Grande-Duchesse Charlotte and the Luxembourg State – said it had received on Friday 30 January 2026 the official confirmation from the competent authorities recognising it as a public-benefit foundation within the meaning of French tax law.
“This decision affirms our role as a catalyst for European philanthropy by simplifying and securing the commitment of French residents wishing to engage sustainably in projects of general interest,” said Tonika Hirdman Director General of the Fondation de Luxembourg.
The decision of the French authorities is based on Articles 200, 238 bis and 978 of the French General Tax Code, which provide that the tax benefits applicable to French foundations may also apply to similar organisations established in another Member State of the European Union, subject to obtaining tax approval in France.
