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Die steuerliche Perspektive der Familienstiftung als Beteiligungsholding

Author

Listed:
  • Klinkner, Thorsten

    (UnternehmerKompositionen GmbH)

  • dos Santos Firnhaber, Catarina

    (UnternehmerKompositionen GmbH)

Abstract

The following article focuses on the role of a German civil law foundation in the particular form of a family foundation as an investment holding company. Its aim is to first of all give an overview of the different types of (German civil law) foundations and of how founders can use the various instruments to achieve a coherent design. Then tax-related peculiarities will be examined and concrete recommendations for action will be presented. In particular, the taxoptimized choice in order to transfer the respective company shares into the foundation structure will be examined in the light of constantly changing tax law conditions. Finally, the focus is on the demarcation of the following three systems: company – ownership – family. These will be examined more closely in their interplay. The aim of the article is to give concrete recommendations for action with regard to a coherent foundation structure and to raise awareness of the fact that an optimal result always depends on the respective founder’s will.

Suggested Citation

  • Klinkner, Thorsten & dos Santos Firnhaber, Catarina, 2020. "Die steuerliche Perspektive der Familienstiftung als Beteiligungsholding," Zeitschrift für interdisziplinäre ökonomische Forschung, Allensbach Hochschule, issue 1, pages 19-29, December.
    • Handle: RePEc:ris:zfioef:0129
    as

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    More about this item

    Keywords

    Management; Foundation; Tax; Familienstiftung; unternehmensverbundene Stiftung;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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