Law Articles

The winds of legislative change are billowing the sails of superyacht ownership. The epicentre of this revolution? A game-changing ruling from Germany’s Federal Fiscal Court on tax and governance.

For years, yacht owners and their legal advisors have strived to construct robust yacht-holding structures in a complex and often cloudy legal landscape. However, the spring of 2025 brought new currents of clarity to assist superyacht owners in their navigation. The Court’s landmark decision expands the protections and benefits of family foundations beyond EU’s borders and validates them as legitimate channels for superyacht ownership. This ruling not only establishes a sturdier legal framework but also sharpens the requirements necessary to demonstrate genuine separation of ownership and control.