Abstract The Belgian private foundation faces increasing scrutiny regarding its use for private wealth structuring versus genuine charitable causes. This contribution addresses the ‘purpose debate’ by analyzing the tension between the foundation’s legal requirement of a ‘disinterested purpose’ and its practical use as a vehicle for family estate planning and certification. The study supports this legal analysis with empirical research, examining all 189 deeds of newly incorporated Belgian private foundations published between 1 January 2025 and 31 January 2026. These data reveal a strong hybrid landscape. The authors conclude that Belgian law should ‘decouple’ private purpose foundations from charitable ones to allow for more targeted tax frameworks and greater legal certainty.
Appermont et al. (Sat,) studied this question.