Project on “International estate planning”
The research project concerns cross-border succession both in civil and tax law perspective. The project focuses particularly on the different legal models used from country to country, such as foundations, Stiftung, trusts, Anstalts, Stichting, etc. As part of the project a comparative analysis of the tax treatment of trusts in the EU.
Regarding the fiscal matters, the focus is on double taxation, inheritance tax anti-avoidance rules, etc.
Professor Rasmus Kristian Feldthusen