As the VwGH had pronounced several judgements in the past few years the aim of this
thesis is to examines the literature closely and describes the reformulation of contributions.
At the beginning this thesis explores the different types of private foundations. Besides, the
various types of contributions are mentioned. The main focus at the master thesis is which
consequences may arise in income tax and transactional taxes in the case of contributions
to private foundations and contributions from private foundations to the recipient. After that
the evaluation standards by the private foundation or by the recipient are illustrated. This
part of the thesis is pretty fundamental as the capital returns tax estimates on the basis of
this evaluation standards. Another aim was to explore the possibilities of liquidation from
private foundations. Finally, the thesis ends with the question, which contributions are not
liable to tax.