· Insight

No separate assessment of a tax-specific contribution account in the case of private foundations with legal capacity under German civil law

The first senate of the Federal Fiscal Court (Bundesfinanzhof, BFH) recently dealt with the question of maintaining a so-called tax contribution account for private foundations under civil law with legal capacity, which has been the subject of much discussion in the past. On the other hand, the BFH left open another question that is also relevant for practice.

in: Private Equity Magazin,, November 1, 2023
Authors: Dr. Maximilian Haag, Dr. Andreas Richter, Dr. Stephan Viskorf, Dr. Christoph Philipp, Dr. Martin Liebernickel, Dr. Katharina Hemmen, Dr. Marcus Niermann, Dr. Katharina Gollan, Dr. Dominik Graf von Armansperg,