"Privatstiftungen" - the Austrian version of trust
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The work "Privatstiftungen" - the Austrian version of trust represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
"Privatstiftungen" - the Austrian version of trust
Resource Information
The work "Privatstiftungen" - the Austrian version of trust represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- "Privatstiftungen" - the Austrian version of trust
- Language
- eng
- Summary
- The Act on Private Foundations, enacted in 1993, provides the legal framework for establishing foundations for other than charitable purposes in Austria. The Act was enacted to make Austria more competitive internationally vis-à-vis the laws on foundations and trusts of other countries (e.g. Liechtenstein) and to encourage foreigners to transfer their assets to an Austrian private foundation. The private foundation is commonly used as a vehicle to settle the succession in family enterprises as well as a holding vehicle and a financing holding company. This article examines the legal framework and tax aspects of Austrian private foundations
- Citation source
- In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 58 (2004),
- Geographic coverage
- European Union
- Language note
- English
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/RxLjRIxx4cI/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/RxLjRIxx4cI/">"Privatstiftungen" - the Austrian version of trust</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
