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...
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...
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...
Glossary
Related publications
- Gifts in German Civil Law
- Germany-U.S. Estate and Gift Tax Treaty
- Germany-U.S. Income Tax Treaty
- German Inheritance Tax - FAQ
- Recognition of a Will executed under the laws of California in Germany
- German Inheritance Law: The Compulsory Share
- Taxation of the Estate of Nonresidents under U.S. Domestic Law
- Administration of a U.S. Domiciled Decedent’s German Assets by a U.S. Personal Representative
- Disclaiming an Inheritance in order to avoid German Inheritance Tax
- Determination of the Law Applicable to German-Californian Estate Matters