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The asset-managing foundation & Co. KG is not a commercial partnership

Original: “Die vermögensverwaltende Stiftung & Co. KG ist keine gewerblich geprägte Personengesellschaft”

The foundation & Co. KG is a controversial and rather exotic legal form. In its decision of 27.04.2022, the BFH has now taken a position on the qualification of an asset-managing Stiftung & Co. KG for inheritance and gift tax purposes. At the same time, it has made an important procedural clarification.

in: Handelsblatt online, Steuerboard, July 27, 2022
Authors: Dr. Julian Schick
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