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Planned Revision of the Attribution Taxation of Foreign Family Foundations and Trusts

The German Federal Government plans to revise the so-called attribution taxation applicable to German-resident founders/settlor and beneficiaries of foreign family foundations and trusts under Section 15 German Foreign Tax Act (Außensteuergesetz – AStG). By circular dated 18 November 2025, the German Federal Ministry of Finance (Bundesministerium der Finanzen – BMF) published a draft legislative proposal to that effect and opened a public consultation, inviting associations and professional stakeholders to submit comments by mid-January 2026.
in: Private Equity Magazin, www.pe-magazin.com, December 23, 2025
Authors: Dr. Andreas Richter, Dr. Katharina Hemmen, Dr. Maximilian Haag, Dr. Stephan Viskorf, Dr. Marcus Niermann, Dr. Erik Muscheites, Dr. Sebastian Löcherbach, Dr. Katharina Gollan, Dr. Laurenz Martin Lipp, Dr. Jan-Eckhard Wegener, Dr. Marcel Duplois, Hanno Dassel
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