瑞士对外国家族基金会的认可

IF 0.2 Q4 LAW
N. Peter
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引用次数: 0

摘要

瑞士家庭基金会通常不用于资产保护或遗产规划目的,因为事实上禁止家庭维持基金会。由于家族通常分布在不同的国家和大陆,资产位于不同的司法管辖区,向基金会捐赠资产可能是一个最佳的解决方案,也因为这些资产不再属于遗产的范围。为此,在列支敦士登等司法管辖区设立了基金会。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Recognition of foreign family foundations in Switzerland
Swiss Family Foundations are not commonly used for asset protection or estate planning purposes due to a de facto prohibition of family maintenance foundation. Since families are often spread over different countries and continents and assets are located in various jurisdictions, contributions of assets to a foundation may very well be an optimal solution, also because these assets no longer fall within the scope of the estate. For this purpose, foundations are set up in jurisdictions like Liechtenstein.
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来源期刊
自引率
66.70%
发文量
92
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