Tax consequences of the dissolution of a non-charitable private foundation

What are the consequences of dissolving a non-charitable private foundation? Elisabeth Bertl and Georg Kofler address precisely this topic in the latest issue of the Zeitschrift für Stiftungswesen (Journal for Foundation Law – ZfS).

The first part of their article analyzes the civil law foundations for the dissolution of a private foundation as well as the income tax treatment of the dissolution at the level of the private foundation. The second and concluding part is dedicated to the income tax treatment at the level of the ultimate beneficiary, questions of fees and transfer taxes, and a (legal policy) outlook.

You can purchase this issue of the Zeitschrift für Stiftungsrecht (1/2024) here.

 

26. June 2024

 

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