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UK-Germany Inheritance Tax Treaty

There is no UK Germany Inheritance Tax Treaty. Germany levies German inheritance tax under the German Inheritance and Gift Tax Act and the UK under the Inheriance Tax Act 1984. Double Taxation is avoided by unilateral relief. 


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Glossary

Please select a letter in the character list and then select the desired expression in the left column.

All0-9ABCDEFGHIJKLMNOPQRSTUVWXYZ
  • UK-Germany Inheritance Tax Treaty
  • Undue Influence (unzulässige Beeinflussung)
  • Unilateral relief (Anrechnung)
  • unlimited tax liability (unbeschränkte Steuerpflicht)
  • unworthiness to inherit (Erbunwürdigkeit)
  • Usufruct (Nießbrauch)
Selected: U

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News

07/02/2022 German Federal Civil Court: Application of English law can violate the German Public Policy

06/11/2022 German Federal Fiscal Court Ruling on Gift Tax triggered by Distributions from a Foreign Trust

06/11/2022 German Federal Fiscal Court: Assets titled in Trust to which the Grantor has reserved comprehensive Powers are to be considered owned by him for German Inheritance and Gift Tax Purposes

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© J-H. Frank, Fachanwalt Erbrecht 2022
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