Insight
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Insight
Distributions of foreign foundations and trusts according to Federal Fiscal Court case law
The taxation of beneficiaries of foreign family foundations and trusts in Germany is and remains a highly topical issue. Foundations - and trusts even more so in the Anglo-American world - are known in many jurisdictions as a tried and tested means of succession planning and long-term asset preservation. In their article, Erik Muscheites and Marcus Niermann explain the current lines of case law on the taxation of distributions to beneficiaries, as well as the risk of attributing income for tax purposes without actual distributions.
in: JUVE Handbuch Wirtschaftskanzleien 2021/2022, 725-726
