Fehlallokation von Principal und Income in Trusts
Definition
Beneficiaries face pro-rata attribution of trust income under Außensteuergesetz even without distributions, plus Gift Tax on payouts. Poor principal/income allocation leads to incorrect transparency status and uncredited taxes.
Key Findings
- Financial Impact: 20-30% tax on attributed income (e.g., 26.375% Kapitalertragsteuer + Solidaritatszuschlag; €100,000+ per €500,000 trust annually)
- Frequency: Annual attribution + per distribution
- Root Cause: Manual principal/income splits without BFH-compliant transparency tests
Why This Matters
This pain point represents a significant opportunity for B2B solutions targeting Trusts and Estates.
Affected Stakeholders
Erben, Begünstigte, Wirtschaftsprüfer, Steuerberater
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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
Doppelbesteuerung bei Ausschüttungen aus Trusts
Erbschaftsteuer bei Trust-Terminierung und Finalverteilung
Doppelbesteuerung bei Schenkungssteuer und Einkommensteuer
Fiktive Einkommenszurechnung ohne Liquidität
Schenkungssteuer auf Trust-Auflösung inkl. 10-Jahres-Vergangenheit
Notariatskosten bei Trust-Terminierung
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