wohltatigkeitsrestrukturierungstrust crt lebensversicherung 2026

A CRT is an irrevocable trust that allows you to donate assets to a charity while receiving income from those assets for a specified period.

Life insurance can be used to replace the value of the assets donated to the CRT, ensuring your heirs receive an inheritance.

You can receive an immediate income tax deduction for the present value of the remainder interest that will eventually pass to the charity. Donating assets to a CRT can also remove them from your taxable estate, reducing inheritance tax liabilities.

CRTs are irrevocable, meaning you cannot change the terms of the trust once it is established. The value of the assets in the CRT may also fluctuate, affecting the income you receive. Always consult with a financial advisor.