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Foreign family pool of assets (Familien-Vermögensmasse ausländischen Rechts)

A foreign family pool of assets is a foreign pool of assets (Vermögensmasse ausländischen Rechts) 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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  • 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 Transaction Tax Act (Außensteuergesetz)
  • foundation (Stiftung)
Selected: F

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News

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

08/03/2021 Decicison of the German Federal Fiscal Court on the Taxation of Distributions from a 401(k) to Beneficiary in Germany

05/12/2021 Germany: Applicable laws as regards to ordering and supervision of a curator of the estate

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© J-H. Frank, Fachanwalt Erbrecht 2022
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