Legislation of a Member State, such as that at issue in the main proceedings which, for the purposes of calculating inheritance tax, excludes the application of certain tax advantages to an estate in the form of a shareholding in a capital company established in a third country, while conferring those advantages in the event of the inheritance of such a shareholding when the registered office of the company is in a Member State, primarily affects the exercise of the freedom of establishment for the purposes of Article 49 TFEU et seq., since that holding enables the shareholder to exert a definite influence over the decisions of that company and to determine its activities. Those Treaty provisions are not intended to apply to a situation concerning a shareholding held in a company which has its registered office in a third country.
European Court of Justice: 13 a Abs. 1 und 2 (commerical property) does not violate European law
Do you have any questions? We would be pleased to assist you. To make getting in touch with us as simple and efficient as possible for both parties, we ask you to primarily use our contact form for your questions. Please describe the matter as clearly as possible. You can also add attachments. After sending your inquiry, the attorney responsible will contact you either by telephone or by e-mail within 24 hours and, where necessary, pose further questions or submit a proposal for consultation.
Of course, you can also call us directly to make an appointment for a personal consultation or telephone consultation (find contact details here). All potential clients will be informed in advance of any costs that may be incurred during the initial consultation
Related publications
- 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
- Usufruct in German Civil and Tax Law – Introduction
- Community of Co-Heirs in Germany
- Executor of the Estate under German Law
- Durable Executor
- Liability for Estate Debts in Germany
- German American Estate Planning
- US-Trusts in German-American Estate Planning
- German Inheritance Law - Introduction
- Taxation of Capital Gains on Sale of Real Property situated in Germany and German-American Estate Planning
- Taxation of a Deed of Variation in Germany
- Taxation U.S. Citizens/Residents of Rental Income Derived from Real Property Located in Germany
- Real Property Capital Gains Taxation for Non-Resident Aliens Residing in Germany
- Gifts from Abroad to U.S. Persons -1
- Taxation of Rental Income Derived from Real Property located in the U.S. for Non-Resident Aliens Residing in Germany
- Trust Quaterly Review: Election Fever
- STEP Journal: "A turn for the wurst"
- Disclaiming an inheritance under German law
- Gifts from Abroad to U.S. Persons
- Probate and Estate Planning in California: Issues Associated with Alzheimer’s disease and Dementia
- Intestate Succession in Germany
- The Impact of Community Property on Inheritance Matters
- Intestate Succession and California
- Mixed Marriages: U.S. Tax Implications for U.S. Citizens Married to German “Aliens”
- Mental Incapacity and Will Contests in Germany
- Distributions from an inherited IRA/401k to a person resident in Germany
- Living will, Durable power of attorney and appointment of custodian in Germany
- Wills in Germany
- Preliminary and Subsequent Heirs under German Law
- Forced Share under German Law
- Taxation of the Estate of Non-resident US-citizen in Germany
- Estate Taxation of Nonresident Germans in the U.S.
- Decisions of European Court of Justice on Inheritance Tax
- German Inheritance Tax
- German Certificate of Inheritance
- The Administration of a U.S. Domiciled Decedent’s German Assets
- Taxation of US-Trusts under German law
- International Probate: Germany
- USA: Estate Tax treaties
- Recognition of a German Will in California as regards to Form
- Spanish Inheritance Tax