NEWSLETTER 01-2026: TAX-FREE SUBSTANCE PAYMENTS FROM (PRIVATE) FOUNDATIONS
Many sub-foundations are currently being set up both in Germany and abroad.
This is mainly related to succession planning in Austrian private foundations, but also to the consideration of geopolitical risks and their potential impact in Europe.
This time, our newsletter deals with an important decision on any subsequent (tax-free) substance payments, e.g. also from sub-foundations in Germany and abroad.