Taxation of cross-border inheritances and donations (FM nr. 165) 2021/3.1.3.2.8:3.1.3.2.8 Payment requirements

Taxation of cross-border inheritances and donations (FM nr. 165) 2021/3.1.3.2.8

3.1.3.2.8 Payment requirements

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 prescribe that non-national and non-resident beneficiaries must provide a guarantee before the payment of the death tax. In the case they fail to provide this guarantee, they could have the totality of the succession assets located in this state blocked by the tax authorities of this state. The beneficiaries’ foreign nationality and residence is the cross-border element of the inheritance of the example.

Deze functie is alleen te gebruiken als je bent ingelogd.