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· Insight

Current Federal Fiscal Court case law on trusts: From (in)transparency and intermediate authority thesis cases.

Original: “Aktuelle BFH-Rechtsprechung zu Trusts: Von (In-)Transparenz und Zwischenberechtigung”

The German Federal Fiscal Court (BFH) has issued several long-awaited decisions on the taxation of trusts, which Marcus Niermann addresses in his latest Tax Board article.

in: Handelsblatt online, Steuerboard, April 13, 2022
Authors: Dr. Marcus Niermann
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