Steuergerechtigkeit für die geplante neue Rechtsform "Gesellschaft mit gebundenem Vermögen"

This question concerns tax fairness for a new legal structure called 'Foundation with restricted assets'. It asks if this new form will be treated equally to existing ones, ensuring fair competition and preventing tax avoidance. The focus is on ensuring that businesses and foundations using this new legal form are subject to appropriate taxation, similar to other entities, to maintain a level playing field.