Intermediary beneficiary (Bezugsberechtigter)

According to BMF v. 14.05.2004 - IV B 4 - S 1340 - 11/04 BStBl 2004 I Tz. 15.2.1., the Intermediary beneficiarywithin the meaning of Sec. 15 (2) AStG  is a person who, according to the terms of the trust receives or will receive distributions from the trust during it existance or who can be expected to receive distributions.