The Resource Developments in Germany concerning the taxation of trusts

Developments in Germany concerning the taxation of trusts

Label
Developments in Germany concerning the taxation of trusts
Title
Developments in Germany concerning the taxation of trusts
Creator
Subject
Language
eng
Summary
Based on recent court decisions and rulings from the German revenue services, this article highlights the current developments in Germany regarding trusts. The number of court cases and revenue rulings dealing with trusts has substantially increased in the last two years. Nevertheless, they show that using trusts for wealth planning raises complicated and complex tax questions for German-based beneficiaries
Citation source
In: Trusts & trustees. - Oxford. - Vol. 26 (2020), no. 1; p. 80-85
http://library.link/vocab/creatorName
Oertzen, C. von
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • trust
  • case law
  • income tax
  • gift tax
  • Brexit
  • transfer tax
  • international tax planning
  • domestic tax law
  • tax treaty
  • inheritance tax treaty
  • Common Reporting Standard
Label
Developments in Germany concerning the taxation of trusts
Instantiates
Publication
Label
Developments in Germany concerning the taxation of trusts
Publication

Library Locations

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