Intermediary beneficiary (Zwischenberechtigter)

§ 7 of the German Inheritance and Gift Tax Act refers to the person named as beneficiary of a foreign pool of assets (Vermögensmasse ausländischen Rechts) during the existence of such foreign pool of assets as Zwischenberechtigter, which is best translated as "intermediary beneficiary" or, if that person is named as beneficiary during his lifetime, as lifetime beneficiary. 


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Glossary

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