Swiss tax practice has been dealing regularly and for decades with issues relating to the taxation of donors or beneficiaries of foundations, with a focus on tax recognition or non-recognition of the foundation. In many cases, a foreign foundation is not recognized as a separate tax subject from a Swiss tax perspective. The assets and income of such a foundation are then attributed to the donor or beneficiaries. If the foundation is not subject to taxation abroad, there is no double taxation - regardless of taxation in Switzerland. However, if the foreign foundation is subject to taxation and the country of residence of the donor or beneficiaries, in this case Switzerland, also taxes the same substrate, double taxation can result. This summary shows the background and extent of this conflict using the example of the Austrian private foundation.