Taxation of cross-border inheritances and donations
Einde inhoudsopgave
Taxation of cross-border inheritances and donations (FM nr. 165) 2021/3.1.3.2.5:3.1.3.2.5 Tax rates
Taxation of cross-border inheritances and donations (FM nr. 165) 2021/3.1.3.2.5
3.1.3.2.5 Tax rates
Documentgegevens:
Dr. V. Dafnomilis Adv. LL.M., datum 01-02-2021
- Datum
01-02-2021
- Auteur
Dr. V. Dafnomilis Adv. LL.M.
- JCDI
JCDI:ADS263311:1
- Vakgebied(en)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Schenk- en erfbelasting / Algemeen
Deze functie is alleen te gebruiken als je bent ingelogd.
The death tax legislation of a state may reserve the application of the death tax at a reduced rate to domestic non-profit institutions and not to similar foreign ones. In this case, the cross-border element of the inheritance at hand is the beneficiary’s foreign residence.