We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Problembereiche der Dotation ausländischer Familienstiftungen – illustriert anhand von Fallstudien.
- Authors
Kraft, Gerhard
- Abstract
The article deals with the tax treatment of the establishment of foreign family foundations. It is pointed out that the tax treatment of the endowment is often neglected. The article analyzes the tax treatment of the foundation business and examines the tax treatment of the endowment processes using case studies. It also addresses the tax consequences of transferring assets to foreign family foundations. The text emphasizes the need for careful planning when implementing family foundations in order to avoid negative tax consequences.
- Subjects
FAMILY foundations; BUSINESS tax; FOREIGN assets; INHERITANCE &; transfer tax; ENDOWMENTS
- Publication
FinanzRundschau, 2024, Vol 106, Issue 12, p541
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-1061201