Zur Besteuerung von Erträgen ausländischer Investmentfonds im Rahmen der Besteuerung von Privatstiftungen nach dem StrukturanpassungsG 1996

Financial authorities are of the assumption that income from shares of foreign investment funds purchased by private foundations subjects the private foundation to taxation. Sabine Kirchmayr rejects this opinion. She explains in detail that there are strong arguments for tax exemption of such shares.