14.08.2016 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. Categories: From EuropeKeywords: personal allowances, tax free gift allow ...
17.10.2013 Inheritance tax personal allowances inhibit freedom of capit ... The ECJ has held that the principle of freedom of capital movement precludes the German system of granting higher personal allowances on capital transfers where at least one of the parties is resident. Categories: From EuropeKeywords: inheritance tax, personal allowances, ca ...
02.10.2013 Maximum foreign tax credit to take account of personal allow ... The finance ministry has decreed that all assessments in which the foreign tax credit is less than that actually borne are to be issued provisionally pending a change in the law to reflect personal allowances in the calculation. Taxpayers may apply for a stay of execution on any amount at issue. Categories: Official PronouncementsKeywords: foreign tax credit, personal allowances, ...
12.06.2013 Full inheritance tax exclusion for non-EU residents? An ECJ advocate general has suggested the court extend its earlier rulings against lower personal allowances to heirs in other member states to residents in third countries. Categories: From EuropeKeywords: inheritance tax, heir, personal allowanc ...
