Austrian Private Foundation Act

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The internationalization of the Private Wealth Sector highlights the significance of legal structures like the Austrian Private Foundation. This tool is exceptional for Asset Protection and Estate Planning, representing a complex and evolving area of law. The English Commentary on the Austrian Private Foundation Act provides a clear and concise overview of its provisions, addressing various legal subjects and essential taxation aspects related to Austrian Private Foundations. It is designed not only for lawyers but also for practitioners seeking an in-depth understanding of the topic. As the appeal of the Austrian Private Foundation grows among foreign founders, it remains a compelling and tax-efficient instrument for wealth safeguarding and estate planning. This practical commentary succinctly presents the key aspects of the Austrian Private Foundation Law, making it accessible to a broader audience interested in exploring this legal institution in detail.