Higher tax-free allowance also for non-resident beneficiarie ...
The ECJ held that the German inheritance and gift tax option for taxation as a resident does not fully resolve the conflict with EU law from the lower personal allowances for non-residents. In consequence and considering an earlier ECJ judgment of April, 2010 the referring Lower Tax Court now finally ruled in favour of the taxpayer.
Kategorien: From Europe
Schlagwörter: personal allowances, tax free gift allow ...
