🇩🇪Germany

Doppelbesteuerung bei Ausschüttungen aus Trusts

3 verified sources

Definition

German tax law treats foreign trusts as 'opaque' or 'transparent' based on settlor control. Distributions from opaque trusts trigger both Gift Tax (Erbschaftsteuer/Schenkungsteuer) and Income Tax (Kapitalertragsteuer at 26.375%), with risk of double taxation if prior attributional taxes are not credited. Incorrect allocation exacerbates penalties.

Key Findings

  • Financial Impact: €50,000+ per major trust distribution (e.g., 25% flat tax on €500,000 corpus + 26.375% income tax, less €400,000 exemption; double taxation up to 30% effective rate)
  • Frequency: Per distribution or dissolution; cumulative over 10 years per §14 ErbStG
  • Root Cause: Lack of automated principal/income tracking for opaque vs. transparent classification under BFH guidelines

Why This Matters

This pain point represents a significant opportunity for B2B solutions targeting Trusts and Estates.

Affected Stakeholders

Steuerberater, Trustees, Beneficiaries, Nachlassverwalter

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Financial Impact

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Current Workarounds

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Methodology & Sources

Data collected via OSINT from regulatory filings, industry audits, and verified case studies.

Evidence Sources:

Related Business Risks

Fehlallokation von Principal und Income in Trusts

20-30% tax on attributed income (e.g., 26.375% Kapitalertragsteuer + Solidaritatszuschlag; €100,000+ per €500,000 trust annually)

Erbschaftsteuer bei Trust-Terminierung und Finalverteilung

€22.000 Steuer auf €600.000 kumulierte Distribution (bei 30% Steuersatz)

Doppelbesteuerung bei Schenkungssteuer und Einkommensteuer

€22,000 Steuer pro Trust-Auflösung (bei €600k verteiltem Vermögen); 26.375% Abgeltungsteuer + Schenkungssteuer

Fiktive Einkommenszurechnung ohne Liquidität

25% + 5.5% Solidaritätszuschlag auf fiktiv zugerechnetes Einkommen; Liquiditätslücke bis zu 30% des Steuerbetrags

Schenkungssteuer auf Trust-Auflösung inkl. 10-Jahres-Vergangenheit

€22,000 Steuer (bei €200k steuerpflichtigem Vermögen nach Freibetrag); 7-30% je Steuerklasse

Notariatskosten bei Trust-Terminierung

€1.000-5.000 Notariatsgebühren pro Terminierung

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