Insight
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Insight
On the political agenda: using foundations as a tax structuring tool
Following the reform of the civil law on foundations adopted in June, the party ‟Die Grünen” are now putting ‟foundation tax law” on the political agenda. Their current minor inquiry (BT-Drucks. 19/31429) deals with the significance of foundations in tax law and questions structuring in which foundations act as ‟poor acquirers” of large business assets.
in: Handelsblatt online, Steuerboard, July 26, 2021