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Greece: Greek tax treatment of foreign private foundations 希腊：希腊对外国私人基金会的税收待遇
Trusts & Trustees Pub Date : 2024-07-17 DOI: 10.1093/tandt/ttae060
Vasiliki Agianni, Elina Belouli, Elina Filippou, Anna Paraskeva
{"title":"Greece: Greek tax treatment of foreign private foundations","authors":"Vasiliki Agianni, Elina Belouli, Elina Filippou, Anna Paraskeva","doi":"10.1093/tandt/ttae060","DOIUrl":"https://doi.org/10.1093/tandt/ttae060","url":null,"abstract":"\u0000 The concept of foreign foundations pursuing statutory purposes other than charitable purposes does not exist in Greek civil law and is also not expressly recognized in Greek inheritance and gift tax law. On the other hand, from a Greek income tax point of view, Article 2 of the Greek Income Tax Code, applicable as of 1 January 2014, explicitly includes foundations of any type within the definition of legal entities. Moreover, in July 2017, the Greek Ministry of Finance issued Guidelines regulating the Greek tax treatment of foreign foundations of a non-charitable nature, which until then was entirely a matter of interpretation due to the lack of relevant legal provisions. This has resulted in trusts and foreign private foundations now being accorded similar tax treatment under the relevant Guidelines.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":" 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141830870","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Crucial points about international private foundations that founders sometimes wish they had paid more attention to 关于国际私人基金会的关键点，创始人有时希望自己能多加注意
Trusts & Trustees Pub Date : 2024-07-13 DOI: 10.1093/tandt/ttae058
Johanna Niegel
{"title":"Crucial points about international private foundations that founders sometimes wish they had paid more attention to","authors":"Johanna Niegel","doi":"10.1093/tandt/ttae058","DOIUrl":"https://doi.org/10.1093/tandt/ttae058","url":null,"abstract":"\u0000 In this 20th anniversary issue of ‘Private Foundations: A World Review’, the Editor under the heading ‘Crucial points about international private foundations that founders sometimes wish they had paid more attention to’ highlights and provides an assessment of the most important issues that founders of international foundations should take into consideration before taking action: Purposes—Legal Personality—Retention of Founders Rights and International Recognition. She concludes that a bespoke founder’s role is of essence, as soon as a foundation has international connections, as an influential role of the founder may well jeopardize the integrity of a foundation.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"62 33","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141651794","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Austria: Private foundations in Austria—between consolidation and reform 奥地利：奥地利的私人基金会--巩固与改革之间
Trusts & Trustees Pub Date : 2024-07-13 DOI: 10.1093/tandt/ttae036
Martin Schauer, Michael Nueber
{"title":"Austria: Private foundations in Austria—between consolidation and reform","authors":"Martin Schauer, Michael Nueber","doi":"10.1093/tandt/ttae036","DOIUrl":"https://doi.org/10.1093/tandt/ttae036","url":null,"abstract":"\u0000 Austrian private foundation law, which was 30 years old in 2023, is currently going through a phase of consolidation. Private foundations are also a constant concern for the Austrian courts in conflict situations. In this article the authors take a closer look at the Austrian private foundation as an instrument of asset protection in case of divorce, the interpretation of foundation documents, and the composition of a possible council. They also make an assessment of the way ahead.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"9 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141651387","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Executory trusts: the scope for their creation (including within fundraising appeals) 执行信托：其设立范围（包括在筹款呼吁范围内）
Trusts & Trustees Pub Date : 2024-07-09 DOI: 10.1093/tandt/ttae059
David Wilde
{"title":"Executory trusts: the scope for their creation (including within fundraising appeals)","authors":"David Wilde","doi":"10.1093/tandt/ttae059","DOIUrl":"https://doi.org/10.1093/tandt/ttae059","url":null,"abstract":"\u0000 This article seeks to explain what is meant by an ‘executory trust’. It argues that widely cited case law, suggesting an executory trust is only valid if it includes a highly detailed explanation of the intended final trust, is inconsistent with the weight of authority overall and may be wrong. And it argues that fundraising appeal collections may often give rise to executory trusts. Accordingly, it is suggested that executory trusts—a topic only mentioned at all in about half of trusts textbooks—may be more practically significant than is usually thought.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"89 18","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141664614","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The non-intervention principle and disclosure of information to beneficiaries: recent Jersey cases 不干涉原则和向受益人披露信息：泽西岛最近的案例
Trusts & Trustees Pub Date : 2024-07-09 DOI: 10.1093/tandt/ttae052
Stephen Alexander, Andrew Bridgeford
{"title":"The non-intervention principle and disclosure of information to beneficiaries: recent Jersey cases","authors":"Stephen Alexander, Andrew Bridgeford","doi":"10.1093/tandt/ttae052","DOIUrl":"https://doi.org/10.1093/tandt/ttae052","url":null,"abstract":"\u0000 Recent Jersey cases affirm the importance of the non-intervention principle, namely, that the court will not interfere before the trustees have acted to compel a particular exercise of power and that after they have acted it will not overturn their exercise of the power. A question not definitively settled is whether a trustee’s decision concerning the disclosure of trust information to a beneficiary constitutes an exception or whether the court’s role remains a more limited review. Two recent Jersey cases favour the former approach, and this jurisprudence is likely to be influential across other trust jurisdictions where the position has likewise not been decided.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"62 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141663317","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Poland: Tax labyrinths and legal landscapes—the odyssey of family foundations in Poland 波兰：税务迷宫与法律景观--波兰家族基金会的奥德赛之旅
Trusts & Trustees Pub Date : 2024-07-06 DOI: 10.1093/tandt/ttae057
Tomasz Krzywański, Krzysztof Gajdziński
{"title":"Poland: Tax labyrinths and legal landscapes—the odyssey of family foundations in Poland","authors":"Tomasz Krzywański, Krzysztof Gajdziński","doi":"10.1093/tandt/ttae057","DOIUrl":"https://doi.org/10.1093/tandt/ttae057","url":null,"abstract":"\u0000 The Polish Family Foundation Law, introduced in May 2023, was designed to facilitate the preservation and management of family wealth. Its success has exceeded expectations with over 1,500 foundations established in its first year. This article examines the law’s impact, its reception, and the practicalities of establishing a Polish foundation. It also explores the implications for existing foreign foundations, analyzing the challenges posed by the exit tax regulations, Controlled Foreign Corporation rules and withholding tax developments. The article further discusses potential legal adjustments needed to align the law with European Union principles and the opportunities for foreign foundations related to it.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":" 65","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141672862","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Liechtenstein: Rights of beneficiaries of a Private Foundation—A legal comparison between Liechtenstein, the DIFC and Wyoming 列支敦士登：私人基金会受益人的权利--列支敦士登、DIFC 和怀俄明州的法律比较
Trusts & Trustees Pub Date : 2024-06-12 DOI: 10.1093/tandt/ttae048
David Karl Jandrasits
{"title":"Liechtenstein: Rights of beneficiaries of a Private Foundation—A legal comparison between Liechtenstein, the DIFC and Wyoming","authors":"David Karl Jandrasits","doi":"10.1093/tandt/ttae048","DOIUrl":"https://doi.org/10.1093/tandt/ttae048","url":null,"abstract":"\u0000 This article examines some of the most important similarities and differences between the foundation laws in Liechtenstein, the Dubai International Financial Center (DIFC) and Wyoming. The focus of this article lies on the rights of beneficiaries of private foundations and its aim is to provide the reader with an overview and comparison of the various categories of beneficiaries as well as of their legal positions and rights. Based on the principles developed by case law and doctrine in Liechtenstein, this article addresses possible issues related to beneficiary rights in the relatively new foundation laws of the DIFC and Wyoming.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"123 35","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141352041","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Grin and Bare it: the recent kerfuffle over bare trusts 坦然面对：最近关于 "裸信托 "的争论
Trusts & Trustees Pub Date : 2024-05-22 DOI: 10.1093/tandt/ttae029
Joel Nitikman
{"title":"Grin and Bare it: the recent kerfuffle over bare trusts","authors":"Joel Nitikman","doi":"10.1093/tandt/ttae029","DOIUrl":"https://doi.org/10.1093/tandt/ttae029","url":null,"abstract":"\u0000 Recent changes to the Canadian Income Tax Act have resulted in the concept of bare trusts coming under discussion. In this article, Joel Nitikman, K.C. explores the history, definition and details of the concept of a bare trust and concludes that a trustee may have significant powers and even numerous inherent fiduciary duties and yet still be a bare trustee.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141108995","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Denmark: Danish Foundations 丹麦：丹麦基金会
Trusts & Trustees Pub Date : 2024-05-17 DOI: 10.1093/tandt/ttae033
R. Feldthusen
{"title":"Denmark: Danish Foundations","authors":"R. Feldthusen","doi":"10.1093/tandt/ttae033","DOIUrl":"https://doi.org/10.1093/tandt/ttae033","url":null,"abstract":"\u0000 In this article, the unique structure of Danish Foundation law is described. Danish law has two pieces of legislation, one for non-enterprise foundations and the other for enterprise foundations. Enterprise foundations play a huge role in Denmark as long-term owners of some of its largest companies, for example, Novo Nordisk, Mærsk, Carlsberg, etc. This article describes the special rules on enterprise foundations as well as the tax implications of setting up a Danish (enterprise) foundation and explains how they are taxed on their income and distributions. The author also refers to Finnish, Norwegian and Swedish foundation law, where relevant.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"9 21","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141126840","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
What’s on the Cayman Islands regulatory horizon for trustees? 开曼群岛对受托人的监管有哪些新动向？
Trusts & Trustees Pub Date : 2024-05-13 DOI: 10.1093/tandt/ttae030
Sara Galletly
{"title":"What’s on the Cayman Islands regulatory horizon for trustees?","authors":"Sara Galletly","doi":"10.1093/tandt/ttae030","DOIUrl":"https://doi.org/10.1093/tandt/ttae030","url":null,"abstract":"\u0000 The article outlines the main regulatory changes on the horizon in the Cayman Islands that are of relevance to trustees. It provides an update as to Cayman Islands Monetary Authority’s (CIMA) priorities, based on a presentation given by the Managing Director of CIMA at Mourant’s 2024 Regulatory Seminar, the overriding concern being to ensure that the Cayman Islands remains at the forefront of technical compliance with the Financial Action Task Force 40 Recommendations. It also considers one of the larger regulatory changes on the horizon, the incoming changes to the Cayman Islands beneficial ownership regime.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"31 18","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140982801","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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