Matthias Uhl, ‘The family foundation in Germany – the queen of succession planning?’

ABSTRACT
The German family foundation is able to bundle assets in an independent legal entity. In this way, even companies can be continued and developed further. The family foundation serves to support the family members. The inheritance tax law that has been in force for a number of years makes it attractive from a tax perspective to transfer companies with high assets to such family foundations. For this reason, the family foundation has even been called a queen of succession planning under the current German laws.

Matthias Uhl, The family foundation in Germany – the queen of succession planning?, Trusts and Trustees, https://doi.org/10.1093/tandt/ttac046. Published 12 May.

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