Description
A guide for U.S. estate planners, trustees, and CPAs whose client, a U.S. settlor or decedent, provides for a beneficiary living in Germany through a revocable, testamentary, or irrevocable trust: why German courts transpose rather than recognize the trust, why funding it is not a German taxable event while distributions, dissolution, and undistributed income are, and the trustee’s own Section 1441 duties on the U.S. side.
15 pages. Updated in September 2026.