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Abstract

<p>This treatise examines and systematises duties to provide information under German foundation law, focusing on the typical legal relationships of a foundation. It then demonstrates how the disclosure of information can compromise the foundation's functional interest and how this interest, in turn, serves as a guiding principle for action and decision-making: it obliges members of the board as well as the state supervisory authority to handle information in a measured manner that is conducive to the foundation's interest. Where external parties request information from or about the foundation, the foundation’s functional interest must be taken into account.</p>

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Keywords

information interest foundation foundations functional

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