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Opaque trust (intransparenter Trust)

An opaque trust is a trust, which is considered a legal entity for inheritance and gift tax purposes. The technical term used in the German Inheritance and Gift Tax Act is foreign pool of assets with the purpose to bind assets (Vermögensmasse ausländischen Rechts, deren Zweck auf die Bindung von Vermögen gerichtet ist). 

Related publications

  • German Inheritance Tax
  • German Inheritance Tax - FAQ
  • German Inheritance Tax: Duty to report an Inheritance from Abroad
  • Inheritance and Estate Tax in German-British Estate Matters - FAQ
  • Taxation of U.S.-Trusts under the German Inheritance and Gift Tax Act
  • Unilateral Relief in German-British Estate Matters
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News

01/08/2026 Update German Inheritance Tax 2026

08/03/2024 German Growth Opportunities Act: A Legacy and other claims to transfer domestic assets are subject to German Inheritance Taxbility

08/02/2024 Germany: Amendment to the Rules on the Taxation of Lifetime Benefits from Foreign tax-priviledged Retirement Assets

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© J-H. Frank, Fachanwalt Erbrecht 2026
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