Taxation of cross-border inheritances and donations
Einde inhoudsopgave
Taxation of cross-border inheritances and donations (FM nr. 165) 2021/3.1.3.2.6:3.1.3.2.6 Filing deadline
Taxation of cross-border inheritances and donations (FM nr. 165) 2021/3.1.3.2.6
3.1.3.2.6 Filing deadline
Documentgegevens:
Dr. V. Dafnomilis Adv. LL.M., datum 01-02-2021
- Datum
01-02-2021
- Auteur
Dr. V. Dafnomilis Adv. LL.M.
- JCDI
JCDI:ADS263308:1
- Vakgebied(en)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Schenk- en erfbelasting / Algemeen
Deze functie is alleen te gebruiken als je bent ingelogd.
A state may require that, in the case of a cross-border inheritance and donation, foreign national beneficiaries file the death tax return within a deadline that is shorter than that applicable to national beneficiaries. The beneficiaries’ foreign nationality is the cross-border element of the inheritance/donation at hand.