德国和列支敦士登家族基金会后对德国基金会法进行了改革

Peter Meinecke
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摘要

德国的私人财富结构正在接近英国、美国和瑞士等许多其他国家:它正在变成代际结构。随着越来越多的大量资产被继承,对保存和增加这些财富的工具的需求也在增长。因此,家族基金在德国受到日益增长的需求并不奇怪。但列支敦士登基金会也越来越受欢迎,尤其是对德国公民而言。本文对这两种法律制度进行了比较。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The German and the Liechtenstein family foundation after the German foundation law reform
The structure of private wealth in Germany is approaching that of many other countries, such as England, the USA and Switzerland: it is becoming intergenerational. As more and more and also substantial assets are inherited, the need for instruments to preserve and increase this wealth is growing. It is therefore not surprising that family foundations are enjoying growing demand in Germany. But the Liechtenstein foundation is also becoming increasingly popular—especially for German citizens. The article compares the two legal institutions.
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