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Tax law

RIT-Blog-nachfolge
Allgemein,

Februar 2019: Tax Liability Of Trust Beneficiaries in Germany – blog article by lawyer Benjamin Rothmund

Intro The tax ramifications of a beneficial position in a foreign trust structure are likely to be severe, if any beneficiary establishes a residence or habitual abode in Germany. Although the notion of a trust does not exist in German civil law the German fiscal authorities have nevertheless introduced a comprehensive taxation of trust beneficiaries. Case Example US Resident H