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

A foreign family pool of assets (Familien-Vermögensmasse ausländischen Rechts) is a foreign pool of assets (Vermögensmasse ausländischen Rechts) in which the grantor, his relatives (§ 15 AO) or their descendants  have at least a 50 % (remainder or present) interest in. See § 15 (2) AStG.