Terminologia Offshore Comercial

GmbH. A German form of a limited liability corporation.

Grantor. A person who creates a trust or transfers real property to another entity. In a U.S. grantor trust, the person responsible for U.S. income taxes on the trust. May have a reversionary interest in a trust.

Grantor trust. A trust created by a grantor and taxed to that grantor (settlor).