ECJ Rules that the German Inheritance Tax Act Violates European Law

This summer we reported on the Advocate General’s opinion on the matter Yvon Welte v. Finanzamt Velbert. The matter concerns the question as to...

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German Inheritance Tax: Federal Tax Court judgment on double (inheritance) taxation

On 19.6.2013 the German Federal Tax Court held that the guarantee of property does not require Germany to credit foreign inheritance tax levied by...

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British Columbia: Wills, Estates and Succession Act will come into force March 31, 2014

New probate rules and the Wills, Estates and Succession Act (WESA) will come into force officially on March 31, 2014.

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Victoria (Australia): Succession Law Reform Act

Victoria (Australia): Succession Law Reform Act

Submissions for this inquiry closed on 28 March 2013. Submissions will be published on this site in...

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UK: Draft Inheritance and Trustees’ Powers Bill

Draft Inheritance and Trustees’ Powers Bill

Overview

Introduction

Consultation on the draft Inheritance and Trustees’ Powers Bill. This Bill gives...

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NSW: Publication of probate notices on the Online Registry

From Monday 21 January 2013, all probate notices must be published on the Online Registry website.

 

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Fiscal Cliff and Federal Estate Tax

The tax compromise between President Obama and the Congress that avoided the fiscal cliff in early January maintained the $5million estate tax and...

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German Inheritance Tax: Tax rates 2013

According to § 19 (1) of the German inheritance tax act the tax rates of the German inheritance tax are as follows for death in 2013:

Taxable...

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German Federal Tax Court: Distributions of a US trust to beneficiaries domiciled in Germany are subject to German gift tax

The German Federal Tax Court (Bundesfinanzhof) has ruled on September 27th 2012, that distributions from a US trust to beneficiaries domiciled in...

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Germany rejects tax treaty with Switzerland concerning tax evasion

The German Upper House of Parliament has rejected a tax treaty designed to legalize undeclared assets held by German nationals in Swiss banks. The...

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