VwGH zu liechtensteinischen Stiftungen

2015-02

The financial authorities are taking an ever closer look at foreign foundations. The question to be asked here is whether foreign foundations are recognised by the financial authorities (based on their actual structure) and therefore enjoy a protected status or whether the foreign foundation is treated as transparent, resulting in income being attributed directly to the benefactor.

Full article in German

Authors

Picture of Sibylle Novak
Sibylle Novak
Partner
Vienna