Steuerliche Problembereiche von Familienstiftungen als Träger unternehmerischen Vermögens
So-called Family Foundations have gained an increasing importance within the frame of business structuring (“foundation boom”). Family foundations account for a steadily increasing share in terms of newly established foundations. Whereas German civil law rules have undergone an impressive discussion...
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| Ձևաչափ: | Online |
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Nomos
2024
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| Առցանց հասանելիություն: | ONIX_20241210_9783748946670_10 |
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| _version_ | 1869523074193293312 |
|---|---|
| author | Kraft, Gerhard |
| author_browse | Kraft, Gerhard |
| author_facet | Kraft, Gerhard |
| author_sort | Kraft, Gerhard |
| collection | Directory of Open Access Books |
| description | So-called Family Foundations have gained an increasing importance within the frame of business structuring (“foundation boom”). Family foundations account for a steadily increasing share in terms of newly established foundations. Whereas German civil law rules have undergone an impressive discussion in technical literature after a recent reform analyzes in terms of taw law lack behind. Therefore, the present study aims at systematically analyzing the legal framework gravitating around family foundations, especially with respect to the use of family foundations within an entrepreneurial context, highlighting the tax consequences of family foundations, and developing problem areas in which suggestions for regulatory improvement can be identified. |
| format | Online |
| id | doab-20.500.12854ir-148423 |
| institution | Directory of Open Access Books |
| language | ger |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| publisher | Nomos |
| publisherStr | Nomos |
| record_format | ojs |
| spelling | doab-20.500.12854ir-1484232024-12-10T13:28:54Z Steuerliche Problembereiche von Familienstiftungen als Träger unternehmerischen Vermögens Kraft, Gerhard taxation, tax planning, family foundations, entrepreneurial use, internationalized family structures thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNL Law: equity and trusts, foundations So-called Family Foundations have gained an increasing importance within the frame of business structuring (“foundation boom”). Family foundations account for a steadily increasing share in terms of newly established foundations. Whereas German civil law rules have undergone an impressive discussion in technical literature after a recent reform analyzes in terms of taw law lack behind. Therefore, the present study aims at systematically analyzing the legal framework gravitating around family foundations, especially with respect to the use of family foundations within an entrepreneurial context, highlighting the tax consequences of family foundations, and developing problem areas in which suggestions for regulatory improvement can be identified. 2024-12-10T13:28:52Z 2024-12-10T13:28:52Z 2024 book ONIX_20241210_9783748946670_10 9783748946670 9783756010141 https://directory.doabooks.org/handle/20.500.12854/148423 ger Schriftenreihe der Stiftung Familienunternehmen image/png Attribution 4.0 International https://www.nomos-shop.de/de/p/steuerliche-problembereiche-von-familienstiftungen-als-traeger-unternehmerischen-vermoegens-gr-978-3-7560-1014-1 https://www.doi.org/10.5771/9783748946670 Nomos 10.5771/9783748946670 So-called Family Foundations have gained an increasing importance within the frame of business structuring (“foundation boom”). Family foundations account for a steadily increasing share in terms of newly established foundations. Whereas German civil law rules have undergone an impressive discussion in technical literature after a recent reform analyzes in terms of taw law lack behind. Therefore, the present study aims at systematically analyzing the legal framework gravitating around family foundations, especially with respect to the use of family foundations within an entrepreneurial context, highlighting the tax consequences of family foundations, and developing problem areas in which suggestions for regulatory improvement can be identified. 10.5771/9783748946670 b427c412-0aca-411d-ab1b-6dbe655f015b 9783748946670 9783756010141 2 201 Baden-Baden open access |
| spellingShingle | taxation, tax planning, family foundations, entrepreneurial use, internationalized family structures thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNL Law: equity and trusts, foundations Kraft, Gerhard Steuerliche Problembereiche von Familienstiftungen als Träger unternehmerischen Vermögens |
| title | Steuerliche Problembereiche von Familienstiftungen als Träger unternehmerischen Vermögens |
| title_full | Steuerliche Problembereiche von Familienstiftungen als Träger unternehmerischen Vermögens |
| title_fullStr | Steuerliche Problembereiche von Familienstiftungen als Träger unternehmerischen Vermögens |
| title_full_unstemmed | Steuerliche Problembereiche von Familienstiftungen als Träger unternehmerischen Vermögens |
| title_short | Steuerliche Problembereiche von Familienstiftungen als Träger unternehmerischen Vermögens |
| title_sort | steuerliche problembereiche von familienstiftungen als trager unternehmerischen vermogens |
| topic | taxation, tax planning, family foundations, entrepreneurial use, internationalized family structures thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNL Law: equity and trusts, foundations |
| topic_facet | taxation, tax planning, family foundations, entrepreneurial use, internationalized family structures thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNL Law: equity and trusts, foundations |
| url | ONIX_20241210_9783748946670_10 |
| work_keys_str_mv | AT kraftgerhard steuerlicheproblembereichevonfamilienstiftungenalstragerunternehmerischenvermogens |