The Resource Dealing with trusts from a German tax law perspective

Dealing with trusts from a German tax law perspective

Label
Dealing with trusts from a German tax law perspective
Title
Dealing with trusts from a German tax law perspective
Creator
Subject
Language
eng
Summary
Trusts are widely used in common law jurisdictions. As opposed to charitable foundations, for example, trusts are much more flexible and often the cheaper alternative when it comes to restructuring large private and business properties. Moreover, trusts often enjoy tax benefits in foreign countries. This article provides an overview of the tax treatment of trusts in Germany. It shows that the categorisation of a trust for tax purposes can be extremely problematic and that high tax risks are borne by taxpayers if they are not advised properly
Citation source
In: Tax planning international review. - London. - Vol. 34 (2007),
http://library.link/vocab/creatorName
Haase, F
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • trust
  • corporate income tax
  • inheritance tax
  • gift tax
  • CFC
Label
Dealing with trusts from a German tax law perspective
Instantiates
Publication
Label
Dealing with trusts from a German tax law perspective
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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