Legal entities abroad constitute the following:
- Acquirers who are essentially not subject to BewG, but who acquire real estate on the account of a person abroad
- = trust company
- Trustees or one of the beneficiaries abroad concerning the contribution of real estate to the assets of a trust
- = trust
- In practice, the obligation to obtain a permit is waived subject to certain preconditions
- At present, however, this practice is not yet firmly established.