The foundation as a rock in the surf – value preservation and tax relief via the foundation

Foundations have existed in Germany for centuries. Some of them still exist today and have survived wars, recessions, banking crises, changes of government and other events. Many assets – such as works of art, collections, buildings with land – could be preserved for posterity with the help of a foundation. The topic of “foundations” has […]

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 […]

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

Ways out of the tax trap

Pension commitments are popular as an instrument of old-age provision. But because of the poor returns on many life insurance policies, there is a threat of tax problems. The tax trap can be avoided with a well thought-out spin-off from the GmbH. Johannes Fiala and Andreas M. Bosl The advantages of a pension commitment are […]