Taxation of cross-border inheritances and donations
Einde inhoudsopgave
Taxation of cross-border inheritances and donations (FM nr. 165) 2021/3.1.3.2.7:3.1.3.2.7 Payment deadline
Taxation of cross-border inheritances and donations (FM nr. 165) 2021/3.1.3.2.7
3.1.3.2.7 Payment 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:ADS263140:1
- 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 prescribe that resident beneficiaries pay the death tax due within six months from the filing of the tax return whereas non-resident beneficiaries may do so within three months. It follows that the beneficiaries’ foreign residence is the cross-border element of the inheritance/donation at hand.