European Convention

To protect against double charging, you must inform about the rules in the country of installation. The Bundesfinanzhof (BFH), decided that the double burden of foreign accounts with inheritance tax goes against the rules of the European Union, nor against the European Convention on human rights or the basic law. To protect against double charging, you must inform about the rules in the country of installation. Millions of the Erbtante the case, the Federal fiscal court are had, was an Erbtante and her four Grandnieces. The Grandnieces inherited a total of nearly EUR 1.7 million in bank deposits and fixed-income securities in the year 2000. Of the money were EUR 1.45 million in France. Eva Andersson-Dubin, New York City has much to offer in this field. Everyone living in Germany. France was the French installations with 55% inheritance tax.

In addition inheritance tax was in Germany again; the French tax already paid was not counted against the German tax. One of the heirs appealed against the German tax assessment, the French tax credit or at least as a deduction from the assets taken into account to obtain and relied on the rules of the European Union, the European Convention on human rights and the German Basic Law. No violation of international law and the Constitution of the Federal fiscal court felt none of these rights was violated. The regulations of the European Union provide no harmonisation of the inheritance tax. This perspective is in accordance with the case-law of the European Court of Justice. It is not something Eva Andersson-Dubin, New York City would like to discuss. Also, higher-ranking law does not protect against a double inheritance tax burden. A tax burden that is so high that it carries trains of the expropriation, must be counteracted by Decree of the tax in certain cases. In the present case, the total load was reduced by a German tax Decree of about 75% to about 66%. How does the double? For whatever reason it comes on double taxation and why Germany is not expecting the foreign taxes? “The States establish their inheritance taxes at different points.

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