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Subject: in lieu of the lack of any transferal of assets law Legally speaking, a change of statutory seat is similar to a change of the corporate form within a country, which means - inter alia - that the legal identity of the entity remains. Therefore, the legal entity technically does not transfer any assets to another legal entity.Therefore, many legal scholars in Austria come to the conclusion that in lieu of the lack of any transferal of assets due of the identity of the private foundation, no private foundation entrance tax is applicable when a Lichtenstein private foundation is changing its statutory seat to Austria. Even though there is precedence regarding the change of the statutory seat of private foundations between Liechtenstein and Austria, there are no court rulings in Austria regarding the subject of the applicability of the private foundation entrance tax to such a change of statutory seat from Liechtenstein to Austria so far. Вопрос: не может ли здесь быть ошибка - in view of вместо in lieu of? Спасибо за внимание. |
| похоже на опечатку, да |
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