German Federal Fiscal Court Ruling on Taxation of Distributions from a Foreign Family Foundation and a Foreign Trust

In its decision dated July 3, 2019, the German Federal Fiscal Court (Bundesfinanzhof) held that distributions from a foreign family foundation (ausländische Familienstiftung) to an individual which has a fiscal residence in Germany are subject to German gift tax (Schenkungsteuer) under §…

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Victoria (Australia): Succession Law Reform Act

Victoria (Australia): Succession Law Reform Act Submissions for this inquiry closed on 28 March 2013. Submissions will be published on this site in late April. The Commission has been asked by the Attorney-General to conduct a review of the laws of succession. The Victorian review follows a…

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NSW: Publication of probate notices on the Online Registry

From Monday 21 January 2013, all probate notices must be published on the Online Registry website.

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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 of decisions and acceptance and enforcement of authentic instruments in matters of succession and on the creation of a European Certificate of…

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