Steuerliche Problembereiche von Familienstiftungen als Träger unternehmerischen Vermögens

So-called Family Foundations have gained an increasing importance within the frame of business structuring (“foundation boom”). Family foundations account for a steadily increasing share in terms of newly established foundations. Whereas German civil law rules have undergone an impressive discussion in technical literature after a recent reform analyzes in terms of taw law lack behind. Therefore, the present study aims at systematically analyzing the legal framework gravitating around family foundations, especially with respect to the use of family foundations within an entrepreneurial context, highlighting the tax consequences of family foundations, and developing problem areas in which suggestions for regulatory improvement can be identified.