Creating white income by giving to charitable foundation?

From the category Curiosities of Tax Law: By donating deposit assets to a charitable foundation subject to a usufruct of income in favor of the donor, the latter could possibly benefit from the inflow of untaxed dividends from the deposit assets. The reason for this is the corporate income tax exemption of the charitable foundation as well as the current legal regulation of income from capital assets (Section 20 EStG), which provides for an attribution of dividends only to the (beneficial) owner of the shares or participations as required for taxation.