Kraft, Gerhard - Stiftung Familienunternehmen - 2025
In this study, Prof. Dr. Gerhard Kraft examines family foundations from a civil law, tax law and economic perspective … structuring as well as to promote family cohesion. The study systematically analyses the various types of family foundations … family foundations. Particular attention is devoted to the complex tax aspects of endowments, ongoing taxation and the tax …