Familienstiftung und Nachfolgegestaltung

The book answers the question of what possibilities exist for a founder in Germany to establish a family foundation in Germany and in neighboring countries within the framework of corporate and asset succession. It provides an overview of the foundation and tax law framework of the family foundation in Germany, Austria, Switzerland and Liechtenstein. The focus is on the presentation of tax law. The foundation law and tax law framework conditions for the individual country are presented side by side. This simply illustrates similarities and differences in the jurisdictions and at the same time removes uncertainties for the user specifically related to family foundations. Contents In the first part, the risks of succession as well as the motives for establishing a family foundation are outlined. Then the possibilities of using the family foundation under foundation law are delineated and the tax burdens are presented according to the jurisdiction in Germany, Austria, Switzerland and Liechtenstein. On the basis of concrete case studies, the tax law hurdles are described from an international perspective (international tax law as well as DTA law), whereby the respective national regulations of the four countries are combined here.