Fiduciary transactions / trusts

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.


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