歐洲聯盟法院 (CJEU) 在一項初步裁決 ( C-142/24 Familienstiftung)中宣布，德國對國內家族基金會提供的贈與稅和遺產稅優惠減免符合歐盟關於資本自由流動的法律，儘管外國家族基金會不能享受相同的稅收減免。在該案中，一名德國居民向列支敦士登的一個家族基金會捐贈資產時被拒絕享有全額減稅。歐洲法院的律師同意，「公共利益原因」允許德國當局對這份禮物徵收 30% 的稅，免稅額僅為 20,000 歐元，而國內基金會的免稅額為 20 萬歐元，稅率為 19%。

GERMANY: Preferential IHT relief on domestic foundations is lawful, says CJEU

Germany's preferential gift and inheritance tax relief for domestic family foundations complies with EU law on free movement of capital, even though the same tax reliefs are not available to foreign family foundations, the Court of Justice of the European Union (CJEU) has pronounced in a preliminary ruling (C-142/24 Familienstiftung). In the case, a German resident was refused full tax relief on assets donated to a Liechtenstein-domiciled family foundation. The CJEU advocate agreed that 'public interest reasons' allowed the German authorities to tax the gift at 30 per cent with a tax-free allowance of only EUR20,000, compared to the EUR200,000 allowance and 19 per cent tax rate granted to domestic foundations.

Sources:
PwC
CJEU
EUR-Lex