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Glossar

Das Vokabular bedeutenden Privatvermögens:18 Begriffe, jeder mit einer eigenen Seite: Was er bedeutet, warum er wichtig ist und wo er zum Thema wird.

Alle Banking & Versicherung Familie & Governance Philanthropie Private Markets Public Markets Steuern Trusts & Nachlass

DAPT DAPT Domestic Asset Protection Trust

A trust established under specific state statutes where the person creating the…

AMT AMT Alternative Minimum Tax

A parallel federal tax system that recalculates income using different rules and…

GRAT GRAT Grantor Retained Annuity Trust

An irrevocable trust in which the grantor receives fixed annuity payments for a set…

HEMS HEMS HEMS Standard

A trustee distribution standard limiting payouts to a beneficiary's health…

GP GP General Partner

The managing entity of a private fund, typically abbreviated GP, that makes…

IG IG Investment Grade

Investment grade (IG) describes bonds rated by recognized credit-rating agencies…

A1

Alternative Minimum Tax AMT A parallel federal tax system that recalculates income using different rules and rates to ensure high-income taxpayers pay a minimum amount of tax. Steuern

C1

Charitable Deduction A charitable deduction is the reduction in taxable income or estate allowed when a taxpayer makes a qualifying gift to an eligible nonprofit… Steuern

D2

Day-Count Test A day-count test is any rule that uses the number of days a person is physically present in a jurisdiction as a threshold for determining tax… Steuern Domicile Domicile is the single jurisdiction a person treats as their permanent, true home, determined by both physical presence and demonstrated intent to… Steuern

E2

Estimated Taxes Estimated taxes are quarterly payments made directly to tax authorities by individuals whose income is not fully covered by withholding, allowing tax… Steuern Exit Tax An exit tax is a deemed-sale tax imposed when certain individuals relinquish U.S. citizenship or long-term permanent residency, treating their… Steuern

F1

FBAR / FATCA / CRS FBAR, FATCA, and CRS are three overlapping international account-transparency regimes requiring disclosure of foreign financial accounts and assets… Steuern

I1

Incentive Stock Options ISO A type of employee stock option that receives preferential tax treatment under federal law, with no ordinary income tax at exercise, but with… Steuern

L1

Loss Carryforward An unused tax loss from one year that tax rules allow a taxpayer to apply against gains or income in a future tax year. Steuern

N1

Net Investment Income Tax NIIT A federal surtax applied to net investment income: such as interest, dividends, and capital gains, for taxpayers whose income exceeds certain… Steuern

P2

Pass-Through Entity A pass-through entity is a business structure that pays no federal income tax itself; instead, profits and losses flow to owners and are taxed on… Steuern Passive Foreign Investment Company PFIC A Passive Foreign Investment Company (PFIC) is a foreign corporation meeting certain income or asset tests, subject to a punitive U.S. tax regime… Steuern

Q1

Qualified Small Business Stock QSBS Stock in a qualifying C-corporation that, if held long enough and meeting specific requirements, may allow shareholders to exclude a substantial… Steuern

S4

Safe Harbor (Estimated Tax) The estimated-tax safe harbor is a set of IRS rules under which a taxpayer avoids underpayment penalties if total estimated payments and withholding… Steuern Schedule K-1 K-1 A Schedule K-1 is the annual tax form a partnership, S corporation, or trust issues to each owner, reporting that owner's share of income… Steuern Section 754 Election A Section 754 election allows a partnership to adjust the tax basis of its assets when a partnership interest is sold or a partner dies, aligning… Steuern Statutory Residency Statutory residency is a legal status imposed by a state's tax code when a person meets a defined formula, typically days present plus a permanent… Steuern

U1

Unrelated Business Taxable Income UBTI Unrelated Business Taxable Income (UBTI) is income earned by a tax-exempt account, such as an IRA or charitable trust, from an active business or… Steuern