The author addresses the functioning and effects of the trust model in terms of tax law, corporate law, and accounting. The trust model creates a civil law entity that exists legally but not for tax purposes by utilizing different perspectives (formal/economic). It is used, among other things, for the outsourcing of business segments or the consolidation of several partnerships, also affecting trade tax. The author critically examines questions regarding the legal system's justification and particularly focuses on a ruling from the Federal Fiscal Court in 2010 that led to the (re)recognition of the model. Additionally, he presents alternative structuring options within the trust model.