Centre of vital interest (Lebensmittelpunkt)

If the decedent/beneficiary had a permanent home available in Germany as well as in the United States, his/her residence in the meaning of Art. 4 of the U.S.-Germany Estate and Gift Tax Treaty will next depend on where his personal and economic relations were closest ("centre of vital interests"). Under this test consideration is given to a person's family and social relations, his occupation, his political and cultural activities, and his place of business and the place from which his property is managed. 


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Glossary

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