Coverart for item
The Resource English and Scots trusts under the German Inheritance and Gift Tax Act (ErbStG)

English and Scots trusts under the German Inheritance and Gift Tax Act (ErbStG)

Label
English and Scots trusts under the German Inheritance and Gift Tax Act (ErbStG)
Title
English and Scots trusts under the German Inheritance and Gift Tax Act (ErbStG)
Creator
Subject
Language
eng
Summary
This dissertation explores the question of whether German taxpayers could possibly benefit from using the trust as a device for minimizing their liability to inheritance and gift tax. After an outline of the English and Scots trust law, a brief overview of the German Inheritance and Gift Tax Act is provided with special attention to its treatment of foreign law transfers. The international private law issues of trusts are explored, in particular the classification of trusts and the subjection of assets to them. Then the treatment of English trusts under the new rules of the German Inheritance and Gift Tax Act is examined and whether the peculiarities of the Scottish trust concept also leads to different results in their civil and tax law appreciation
http://library.link/vocab/creatorName
Wienbracke, M
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • trust
  • inheritance tax
  • gift tax
Label
English and Scots trusts under the German Inheritance and Gift Tax Act (ErbStG)
Instantiates
Publication
Extent
84 p.
Isbn
9783832913090
Label
English and Scots trusts under the German Inheritance and Gift Tax Act (ErbStG)
Publication
Extent
84 p.
Isbn
9783832913090

Library Locations

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