3.3.1 The national level

In my view, the problems of cross-border inheritances and donations cannot be addressed effectively at the national level. More specifically, double or multiple taxation is often the result of jurisdictional overlaps between two or more states. Although it is true that some states provide a unilateral double tax relief, I noted in section 3.1.1.10 that such relief is often granted under “national standards”. Moreover, the application of discriminatory tax provisions to cross-border inheritances and donations confirms that states fail to “think out of the borders”. Finally, many administrative difficulties of cross-border inheritances and donations result from uncoordinated administrative procedures. It follows from the above that the notion of fiscal sovereignty is particularly evident in the national inheritance and gift tax legislations.

Although unilateral measures addressing the problems of cross-border inheritances and donations should always be welcomed, a coordinating approach is necessary. Such an approach can only be guaranteed at the OECD level or the EU level, or even at both levels.