Inheritance under Italian law may trigger German inheritance ...
When evaluating inheritance transactions with cross-border implications, a distinction must be made between inheritance law and inheritance tax law. Inheritance transactions subject to foreign inheritance law may also be subject to inheritance tax in Germany. Such a case was decided by the Supreme Tax Court in a situation where the beneficiary was resident in Germany whilst her deceased father was an Italian citizen and resident there.
Kategorien: Supreme Tax Court cases
Schlagwörter: inheritance tax, foreign inheritance
