Diskretionäre Trusts
A discretionary trust would have a number of potential beneficiaries and the trustees would decide how and when to make distributions to any of these potential beneficiaries. It, therefore, provides considerable flexibility but does give wide powers to the trustees. Any letter of wishes setting out the intentions of the person in making the trust would not be legally binding upon the trustees.
Discretionary trusts are subject to ten-year anniversary charges to inheritance tax and exit charges when any distributions are made from the trust.
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