Deutscher Bundesfinanzhof stärkt Rechte deutscher Stifter und Begünstigter ausländischer Familienstiftungen
German Federal Finance Court strengthens rights of German founders and beneficiaries of foreign family foundations
In its ruling of December 3, 2024 (Ref. IX R 32/22), the Federal Fiscal Court sent an important signal: The so-called escape clause in Section 15 (6) of the German Foreign Tax Act (AStG) also applies to family foundations in third countries such as Switzerland – not only within the EU/EEA (Liechtenstein).
What does this mean for founders?
Attributable taxation may be waived if the foundation's assets are subject to civil law restrictions on the founder's/beneficiary's power of disposal.
De facto influence is not sufficient – the legal structure is decisive.
The previous disadvantage compared to EU foundations is thus corrected in Germany in accordance with constitutional and EU law.
Conclusion: Greater legal certainty for international succession and asset planning.
Judgment: BFH, December 3, 2024 – IX R 32/22 (published on April 24, 2025)
