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Munich Fiscal Court: Relocation of the registered office of an EU/EEA foundation does not result in loss of legal capacity

Original: “FG München: Sitzverlagerung einer EU/EWR-Stiftung führt nicht zum Verlust der Rechtsfähigkeit”

The Munich Fiscal Court ruled that a foundation established under Liechtenstein law does not lose its legal capacity by relocating its registered office to Germany and therefore remains non-transparent. A donation by third parties to the foundation therefore does not trigger gift tax for the founder. An appeal to the Federal Fiscal Court (II R 41/25) was allowed in order to clarify the issue conclusively.

in: DER BETRIEB Steuerboard, www.der-betrieb.de, October 15, 2025
Authors: Dr. Erik Muscheites
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