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Foreign family foundation (Ausländische Familienstiftung)

A foreign family foundation is a foundation that has neither a registered office (“Satzungssitz”) nor a place of effective management in Germany and of which the settlor, his relatives and/or their descendants have at least a 50% interest in (§ 15 para. 2 German Foreign Transaction Tax Act). 


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Related news

  • German Federal Fiscal Court Ruling on Taxation of Distributions from a Foreign Family Foundation and a Foreign Trust

Glossary

Please select a letter in the character list and then select the desired expression in the left column.

All0-9ABCDEFGHIJKLMNOPQRSTUVWXYZ
  • FamFG
  • Family Foundation (Familienstiftung)
  • Federal Court of Justice (Bundesgerichtshof)
  • Federal Fiscal Court (Bundesfinanzhof)
  • Fiduciary Arrangement (Treuhandverhältnis)
  • Final beneficiary (Anfallsberechtigter)
  • Fiscal Domicile
  • Forced Heir (Pflichtteilsberechtigter)
  • Forced share (Pflichtteil)
  • Foreign family foundation (Ausländische Familienstiftung)
  • Foreign family pool of assets (Familien-Vermögensmasse ausländischen Rechts)
  • Foreign pool of assets (Vermögensmasse ausländischen Rechts)
  • Foreign pool of assets with the purpose to bind assets (Vermögensmasse ausländischen Rechts, deren Zweck auf die Bindung von Vermögen gerichtet ist)
  • Foreign Transaction Tax Act (Außensteuergesetz)
  • foundation (Stiftung)
Selected: F

» Show all entries

News

06/11/2022 German Federal Fiscal Court Ruling on Gift Tax triggered by Distributions from a Foreign Trust

06/11/2022 German Federal Fiscal Court: Assets titled in Trust to which the Grantor has reserved comprehensive Powers are to be considered owned by him for German Inheritance and Gift Tax Purposes

08/10/2021 Cologne Court of Appeal: Application of English law can violate the German Public Policy

all news
© J-H. Frank, Fachanwalt Erbrecht 2022
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