Taxation of cross-border inheritances and donations (FM nr. 165) 2021/3.1.3.2.2:3.1.3.2.2 Subjective tax exemptions

Taxation of cross-border inheritances and donations (FM nr. 165) 2021/3.1.3.2.2

3.1.3.2.2 Subjective tax exemptions

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

Subjective tax exemptions are tax-free allowances or deductions granted to certain beneficiaries or donees due to their kinship with the deceased or the donor. In that regard, a state may provide for a smaller allowance for gift tax purposes in the case of a donation of immovable property located in its territory by a foreign resident donor. On the contrary, if the donor had resided at the time of the gift in the same state where the donated property is situated, a higher allowance would have been available. It becomes apparent that the donor’s foreign residence is the cross-border element of the donation at hand.

Deze functie is alleen te gebruiken als je bent ingelogd.