Generational Strategy
Familienstiftung (family foundation) — securing wealth across generations
The Familienstiftung removes wealth across generations from the direct reach of heirs — and at the same time creates a stable family governance. Main guide on formation plus detail answers on Erbersatzsteuer, Pflichtteil protection and the double-foundation structure.
The main guide
Familienstiftung 2026: Erbersatzsteuer and Protection
Setting up a Familienstiftung 2026: Erbersatzsteuer every 30 years, Pflichtteilsergaenzung under § 2325 BGB, administrative-asset test and the 3-million threshold in Hesse.
Read the full guideDetail answers
Concrete case constellations and detail questions around Familienstiftung — building on the main guide.
Nachfolgeplanung: why early decisions count
Business succession is not an event, it is a process. Anyone who starts early secures assets, saves tax and protects the family.
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Vermoegensschutz: The 7 Biggest Risks for Familienvermoegen
Vermoegensschutz (asset protection) comes before Nachfolgeplanung. The 7 biggest risks for your Familienvermoegen 2026 — with concrete counter-strategies and practical examples.
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International Inheritance Law 2026: EU-ErbVO in Practice
International inheritance law and the EU-ErbVO 2026: which law applies to cross-border succession and when a choice of law pays off.
Read moreFrequently asked questions
The questions clients ask most frequently in advisory work around Familienstiftung.
From which asset volume is a Familienstiftung worthwhile?
Rule of thumb: from 5 million EUR. Below that, the running costs (Stiftungsverwaltung, Stiftungsaufsicht) regularly outweigh the structural advantages. With operating wealth, Holding + Familienpool is regularly more flexible than Familienstiftung.
What is the Erbersatzsteuer?
Every 30 years, the Familienstiftung pays Erbersatzsteuer (substitute inheritance tax) on its entire wealth (§ 1 (1) No. 4 ErbStG). Steuerklasse I, half rate. With careful structuring of the Stiftungssatzung, the burden can be reduced.
Does a Familienstiftung protect against Pflichtteil?
Yes — after 10 years (§ 2325 BGB). The asset transfer to the Familienstiftung is treated as Schenkung. After 10 years, the wealth is Pflichtteil-safe. Crucial: the founder must no longer have substantial control rights, otherwise the deadline does not start.
What is a double-foundation structure?
Combination of a Familienstiftung and an operating Stiftung & Co. KG. The Familienstiftung holds the participation, the operating company conducts business. Tax advantages: 95 percent dividend exemption under § 8b KStG, controlled distribution to family beneficiaries.
Structure your concrete situation
In the initial consultation we clarify your wealth and family situation, examine the suitable strategy and develop a concrete roadmap — without legal idling.
Book an initial consultation