Retirement provision by transferring the home to a charitable foundation

The situation is common: The end of working life is approaching. With current quite respectable income, it has been possible to pay off the owner-occupied home and, in case of doubt, to cover the children’s education costs. In addition, for the above reasons, there is no high level of cash assets or cash assets that […]

Criminal tax fraud or money laundering with the help of foundation trustees and life insurance companies

Johannes Fiala, Peter A. Schramm It is the responsibility of the capital investor to have “tax saving models” examined independently of “fee and commission interests” before making an investment decision. Because even re – nommierte credit institutes arrange dubious investment models until today. Seit Jahren schreiben Steuerfahndungsstellen Bundesbürger wegen „Ermittlungsverfahren nach § 208 Abs. 1 […]

Trust foundation as a progressive and flexible solution for medium-sized businesses

In a nutshell The medium-sized entrepreneur is currently facing a multitude of problems for which he urgently needs efficient solutions: According to calculations by the Institute for SME Research, more than 300,000 family businesses are facing a change of ownership in the next few years. It is estimated that in about 40% of all cases […]

Renaissance of the non-profit status – the trust foundation

Dr. Johannes Fiala and Frank M. Strobelt* Trust foundations have a tradition in Germany that goes back more than a thousand years. Many foundations established hundreds of years ago are still operating today. The state explicitly acknowledges the commitment of donors with generous tax breaks and benefits related to the law of public benefit. Positive […]

Investments for foundations and donors

Particularly against the background of the establishment of a foundation, a very high degree of attention must be paid to goal-oriented personal financial and asset succession planning (inheritance planning). Central topics of foundation management are also risk and return optimisation of the foundation’s assets. Not only as (future) founders, but also as bodies of existing […]

The charitable foundation – advantages and opportunities for the citizen

THURSDAY, 25.10.2007, 11 AM. PRESS CLUB MUNICH: THE COMMUNITY FOUNDATION – ADVANTAGES AND OPPORTUNITIES FOR THE CITIZEN The new law to further strengthen civic engagement was passed in the Bundestag in July this year and passed the Bundesrat on 21 September 2007. According to this, founders will have considerable tax advantages in the future and […]

The charitable foundation – advantages and opportunities for citizens

Training “Foundation Law”: The new law to further strengthen civic engagement was passed in the Bundestag in July of this year and passed the Bundesrat on September 21, 2007. According to this, founders will have considerable tax advantages in the future and will be able to take advantage of further benefits within the framework of […]

Trust foundation allows medium-sized companies flexible succession planning

The dual foundation is a smart one for business succession and retirement planning. In this case, the shareholder-managing director of a GmbH transfers a large part of the company shares without voting rights and tax-neutrally to a charitable trust foundation. The remaining GmbH shares, equipped with voting and profit participation rights, are transferred to a […]