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...
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...
Obama Care’s Impact on Permanent Residents and Expatriates
On November 6, 2012, Barack Obama was re-elected president of the U.S. and the democrats recaptured the Senate. The election results effectively...
Commission refers Germany to the Court of Justice for discriminatory inheritance tax provisions
The European Commission has decided to refer Germany to the EU's Court of Justice because of its legislation on inheritance and gift tax allowances....
Commission refers Germany to the Court of Justice for discriminatory inheritance tax provisions
The European Commission has decided to refer Germany to the EU's Court of Justice because of its legislation on inheritance and gift tax allowances....
Succession regulation published and will apply from 17 August 2015
Regulation (EU) No 650/2012 of the European Parliament and of the Council of 4 July 2012 on jurisdiction, applicable law, recognition and enforcement...
Does estate tax exemption end 2013?
On July 25, 2012, the U.S. Senate voted on a bill to extend income tax cuts that expire December 31, 2012. Unfortunately, the bill failed to address...
FATCA Intergovernmental Arrangements
On July 26, 2012, the U.S. Department of the Treasury published a model intergovernmental agreement to implement the Foreign Account Tax Compliance...
European Court of Justice: 13 a Abs. 1 und 2 (commerical property) does not violate European law
Legislation of a Member State, such as that at issue in the main proceedings which, for the purposes of calculating inheritance tax, excludes the...
Reform of agreement between Switzerland and France for the avoidance of double taxation in the field of inheritance and estate taxes
Switzerland and France have recently initialled a revised bilateral agreement between the two countries for the avoidance of double taxation in the...
Glossary
Related publications
- Mandates in German Civil Law and their use in international Estate Planning
- Taxation of U.S.-Trusts under the German Inheritance and Gift Tax Act
- Estate Planning for U.S. persons with Property in Germany: German Situs Will or Global Will?
- German-American Probate and Inheritance Law - FAQ
- Inheritance and Estate Tax in German-American Estate Matters - FAQ
- Gifts in German Civil Law
- Germany-U.S. Estate and Gift Tax Treaty
- Germany-U.S. Income Tax Treaty
- German Inheritance Tax - FAQ