Legal news 2014/3- Foundations in new Civil Code
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Legal news 2014/3- Foundations in new Civil Code
In the present edition of our newsletter series on the new Civil Code (Act V of 2013), we discuss the modifications concerning foundations.
The regulations of the new Civil Code entering into force as of 15 March 2014 were summarized in our previous newsletter from September 2013. In our current newsletter we present the following changes:
- Objective of foundations
- Beneficiaries
- Asset value at termination
- Inheritance
- Taxation issues
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