german foundations: a tax paradise ebook
Book By Michael Kummer / DMCA

German Foundations: A Tax Paradise

A Tax book of foundations from a tax point of view in the Federal Republic of Germany. Which different foundation possibilities exist. Which different design possibilities exist. What taxes apply when, etc. Our book is intended as a working aid. In particular, the working paper aims to provide an overview of the various forms of foundation, the tax concessions under §§ 51 ff. AO, the donation dedu...

Paperback: 98 pages
Publisher: Independently published (May 21, 2018)
Language: English
ISBN-10: 1982958847
ISBN-13: 978-1982958848
Product Dimensions: 7.4 x 0.2 x 9.7 inches
Format: PDF Text TXT book

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tion i.S.d. § 10b EStG and the taxation of the beneficiaries, whereby in addition to the valid federal law (BGB), reference is made above all to the state law provisions in force in NRW (StiftG NRW). On the basis of civil law, the tax law is transferred by presenting peculiarities in relation to foundations, whereby the tax-privileged (charitable) foundation is in the foreground. Tax regulations applicable to all (tax-privileged) entities are only discussed here insofar as these rules are particularly important for the foundations or can assist the founder in formulating the articles of association and the foundation business