German Inheritance Tax: ECJ judgment on double (inheritance) taxation
On 12 February 2009, the European Court of Justice (ECJ) held that the free movement of capital does not require a Member State (MS) to credit foreign...
German inheritance tax: tax free amount
According to § 16 (1) ErbStG in case of unlimited tax liability (§ 2 (1) Nr. 1 ErbStG) the following tax free amounts apply:
Beneficiary is ... | Ta... |
German inheritance tax: tax return form
The German government has issued new forms for German Inheritance Tax Return (“Erbschaftsteuerklärung“) which must be used for all death after...
German inheritance tax rates 2009
According to § 19 (1) of the German inheritance tax act the tax rates of the German inheritance tax are as follows for death from 1.1.2009...
Convention between Germany and USA for the Avoidance of Double Taxation with respect to taxes on estates, inheritances, and gifts
The German Government has issued a consolidated version of the "Convention between the Federal Republic of Germany and the United States of America...
Glossary
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