News - Page 6 of 6

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...

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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...

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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...

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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...

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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...

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