Attribution taxation in the case of foundations and trusts: Is the escape clause of Sec. 15 (6) AStG also applicable to third countries?

The attribution taxation of foreign foundations and trusts is often a nuisance for German beneficiaries. The escape clause of Sec. 15 (6) AStG has so far only provided a remedy for EU/EEA cases. However, according to a new ruling by the Hessian Fiscal Court, it is also applicable to third-country situations due to the free movement of capital.