The Prussian Cultural Heritage Foundation (German: Stiftung Preußischer Kulturbesitz; SPK) is a German federal government body that oversees 27 museums and cultural organizations in and around Berlin, Germany. Its purview includes all of Berlin's State Museums, the Berlin State Library, the Prussian Privy State Archives and a variety of institutes and research centers. As such, it is one of the largest cultural organizations in the world, and also the largest cultural employer in Germany with around 2,000 staff as of 2020. More than four million people visited its museums in 2019.

The SPK was established in 1957 with the mission to acquire and preserve the cultural legacy of the former State of Prussia. Its current operations include the preservation and care of the museum collections and the continuation of academic and scientific research to encourage learning and understanding between different peoples.

Hermann Parzinger became president of the foundation in 2008. In July 2024 the foundation's governing body announced that Marion Ackermann, until then responsible for the Staatliche Kunstsammlungen Dresden, would become the new president by June 2025.

During World War II, the cultural artifacts and fine arts in Prussia, especially in Berlin, came under increasing threat of loss. To protect them from Allied bombing, millions of items were evacuated to relative safety in monasteries, castles and abandoned mines around Germany starting in 1941. With the collapse of the Third Reich in 1945, many of these collections wound up damaged, destroyed, or variously hidden in the Allied occupation zones. All the former Prussian institutions ceased to officially exist when the State of Prussia was abolished in 1947, placing these assets in further doubt. As Germany became divided into West and East, what remained of the buildings and scattered collections were also separated by the Iron Curtain.

The Prussian Cultural Heritage Foundation began in 1957 by a West German constitutional mandate to find and preserve the collections still stored throughout the former western occupation zones. In 1961, efforts began to move these materials to West Berlin. From the mid-1960s onward, a series of Modernist buildings were constructed at the Kulturforum to serve as new homes for the collections, including the Gemäldegalerie, the Neue Nationalgalerie and the Berlin State Library. Upon German Reunification in 1990, the Foundation's role expanded considerably to encompass many of the most important cultural properties of the former East Germany. The most important tasks today are in the consolidation of collections, reconstruction of physical space, conservation-restoration and Provenance research.

In 2012 the Prussian Cultural Heritage Foundation announced the restitution of four works by Munch and Kirchner to the heirs of Professor Curt Glaser, an art historian and collector who was persecuted by the Nazis because of his Jewish heritage. The works were: Edvard Munch's Girls on the beach (mezzotint), Prayer of an old man (woodcut) and Death and the Woman (etching) and a woodcut by Ernst Ludwig Kirchner, Bauer entertainment

The Prussian Cultural Heritage Foundation was a defendant in the case of the Guelph Treasure. Led by president Hermann Parzinger, the Foundation argued in court filings that the sale by a consortium of Jewish dealers to Hermann Göring was not under duress, and that a claim should not be handled by a court in the United States because Germany was protected by the Foreign Sovereign Immunities Act .

In 2018, Minister of State for Culture and Media Monika Grütters appointed a panel which was commissioned with a report on the future of the Foundation. By 2020, the panel proposed dissolving the Foundation and instead creating four separate institutions with separate management: one to oversee the Berlin state museums, one for the Staatsbibliothek (State Library), another for the Geheime Staatsarchiv (Secret State Archive) and a fourth for the Ibero-Amerikanisches Institut (Iberian-American Institute).