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. 

Rate this page
 
 
 
 
 
 
 
0 Rates (0 %)
Rate
 
 
 
 
 
 
1
5
0