German Federal Civil Court: Application of English law can Violate German Public
IIn its judgment dated June 29, 2022 (Case No. IV ZR 110/21), the Federal Court of Justice upheld the decision of the Cologne Court of Appeal. The…
Cologne Court of Appeal: Application of English law can violate the German Public Policy
The Cologne Court of Appeal has held in its judgment of April 22, 2021, file no. 24 U 77/20, that English law regarding the forced share is not…
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…
FG Münster: Deed of Variation not recognized in Germany for Inheritance and Gift Tax Purposes
The Tax Court of North Rhine-Westphalia (Finanzgericht Münster) has held on 12 April 2018 , that German inheritance tax (Erbschaftsteuer) cannot be…
UK: Draft Inheritance and Trustees’ Powers Bill
Draft Inheritance and Trustees’ Powers Bill
Overview
Introduction
Consultation on the draft Inheritance and Trustees’ Powers Bill. This Bill gives…
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…
UK: Statutory definition of tax residence
HM Treasury has set out its plans to reform the definition of tax residence in the light of last year's consultation.
Comments:
Inheritance tax…
Double Taxation Convention between UK and Liechtenstein
A first-time comprehensive Double Taxation Convention between the UK and the Principality of Liechtenstein was signed in London on 11 June 2012 by…