The establishment of foundations through a testamentary disposition is gaining increasing interest as a legal means to address corporate issues. Often, the founders aim to allocate their assets to a specific enduring purpose only after their death. With declining family ties and increasing childlessness, the foundation becomes a partial substitute for family inheritance rights. This work primarily addresses the question of what motives, life situations, and subsequent design challenges lead someone to decide and realize the establishment of a foundation through a will, which is intended to continue a business—typically the one belonging to the testator—after their death.