Taxation of cross-border inheritances and donations (FM nr. 165) 2021/3.1.3.2.1:3.1.3.2.1 Tax deductions for certain liabilities and debts

Taxation of cross-border inheritances and donations (FM nr. 165) 2021/3.1.3.2.1

3.1.3.2.1 Tax deductions for certain liabilities and debts

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.

The death tax legislation of a state may preclude the deduction of debts and liabilities pertaining to domestic estates if the deceased is a foreign resident. In the case, however, of a resident deceased, such debts and liabilities would have been taken into account for the assessment of the death tax due. It follows that the cross-border element of the inheritance at hand is the deceased’s foreign residence.

Deze functie is alleen te gebruiken als je bent ingelogd.