Tax & Legal

Categories: All (2 found)

1. 10.12.2025

   MoF: Administrative services for dependent fiduciary foundat ...

   Following an earlier decision of the Supreme Tax Court from 2024 on the VAT treatment of the administration (management) of fiduciary foundations, the Federal Ministry of Finance (MoF) has commented on the matter and amended Section 1.1 of the VAT Application Ordinance accordingly.

   Categories: Official Pronouncements

   Keywords: foundation, fiduciary
2. 26.09.2022

   Attribution of taxable income in fiduciary cases

   The Supreme Tax Court decided in the specific case of a Contractual Trust Arrangement that a fiduciary relationship within the meaning of Section 39 (2) No. 1 Sentence 2 of the German Fiscal Code which is recognized for tax purposes may still exist after insolvency proceedings were initiated over the assets of the trustor.

   Categories: Supreme Tax Court cases

   Keywords: trust, fiduciary