Description
A guide for the U.S. settlor or parent who provides for a child or other 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 how German law attributes the trust’s income to the beneficiary once she is a German resident.
15 pages. Updated in September 2026.