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 look forward to assisting you. For the sake of simplicity and efficiency, we request that you use our contact form for your inquiry and describe the matter as clearly as possible. In addition, you can include relevant attachments. After submitting your inquiry, we will contact you either by telephone or e-mail within one working day. If we can assist, we will suggest a time and date for an initial consultation. Of course, you can also contact this firm or a particular attorney directly to make an appointment for a personal consultation or telephone consultation (find contact details here). Please be advised that no attorney-client relationship is created by sending us an email or filling out this contact form. For information on our fees, please click here.
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
- 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
- Recognition of a German Will in Florida as Regards to Form
- Usufruct in German Civil and Tax Law – Introduction
- Community of Co-Heirs in Germany
- Executor of the Estate under German Law
- German Gift Tax
- Durable Executor
- Liability for Estate Debts in Germany
- German American Estate Planning
- U.S.-Trusts in German-American Estate Planning
- German Inheritance and Probate Law - FAQ
- German Inheritance Tax
- 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 of U.S. Citizens and U.S. 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
- 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
- Taxation of Distributions from an inherited IRA 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 Heirship under German Law
- Taxation of the Estate of Non-resident US-citizen in Germany
- U.S. Federal Estate Tax on the U.S. Estate of German Citizen resident in Germany
- Decisions of European Court of Justice on Inheritance Tax
- German Certificate of Inheritance
- The Administration of a U.S. Domiciled Decedent’s German Assets
- International Probate: Germany
- USA: Estate Tax treaties
- Recognition of a German Will in California as regards to Form
- Spanish Inheritance Tax