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Titel
Taxation of foundations in Europe
Autor
Farny, Otto
;
Degirmencioglu, Ani
;
Franz, Michael
;
Lunzer, Gertraud
;
Saringer, Martin
Signatur
C55726
Erscheinungsort
Wien
Wien
Titel
3. Belgium
Titel
3.2. Tax Treatment of Foundations
Titel
3.2.2. Current taxation
Titel
3.2.3. Dissolution
Taxation of foundations in Europe
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Cover
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BlankPage
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TitlePage
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Imprint
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[Contents]
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1. Introduction
1
2. Austria
3
3. Belgium
10
3.1. Civil Law Framework
10
3.2. Tax Treatment of Foundations
13
3.2.1. Taxation upon establishment
13
3.2.2. Current taxation
15
3.2.3. Dissolution
16
3.3. International Context
17
3.4. Conclusion
17
4. Germany
19
5. France
24
6. Liechtenstein
29
7. Luxembourg
35
8. Netherlands
39
9. Switzerland
45
10. United Kingdom
49
11. Summary and conclusions
54
12. Literature
59
Titel
Taxation of foundations in Europe Taxation of foundations in Europe [Contents] 1. Introduction 2. Austria 2.1. Civil Law Framework 2.2. Tax Treatment of Private Foundations 2.3. Conclusion 3. Belgium 3.1. Civil Law Framework 3.2. Tax Treatment of Foundations 3.2.1. Taxation upon establishment 3.2.2. Current taxation 3.2.3. Dissolution 3.3. International Context 3.4. Conclusion 4. Germany 4.1. Civil Law Framework 4.1.1. Establishment of a Foundation 4.1.2. Foundation Purpose 4.1.3. Governing Bodies of the Foundation 4.1.4. Supervision 4.2. Tax Treatment 4.2.1. Private Utility Foundations 4.2.2. Public Utility Foundation 5. France 5.1. General 5.2. Establishment 5.3. Types of foundations 5.3.1. Public Utility foundation (fondation reconnue d’utilité publique) 5.3.2. Particular types of foundations 5.4. Dissolution 5.5. The International context 6. Liechtenstein 6.1. Introduction 6.2. Civil Law Framework 6.3. Tax Treatment of Foundations 6.4. Conclusion 7. Luxembourg 7.1. General 7.2. Establishment 7.3. Existing foundation 7.4. Alternatives to the foundation 7.5. Dissolution 7.6. International context 8. Netherlands 8.1. Civil Law Framework 8.2. Foundation Forms 8.3. Tax Treatment of Foundations 9. Switzerland 9.1. Civil Law Framework 9.2. Tax Treatment 9.3. Conclusion 10. United Kingdom 10.1. General 10.2. Bare Trust 10.3. Interest in Possession Trust 10.4. Discretionary Trust 10.5. Accumulation and Maintenance Trust 10.6. Tax Pool 10.7. Mixed Trust 10.8. Trusts and Capital Gains 11. Summary and conclusions 12. Literature
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