Taxation of cross-border inheritances and donations (FM nr. 165) 2021/3.1.3.2:3.1.3.2 Examples of discriminatory inheritance and gift tax provisions

Taxation of cross-border inheritances and donations (FM nr. 165) 2021/3.1.3.2

3.1.3.2 Examples of discriminatory inheritance and gift tax provisions

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.

States can apply discriminatory tax provisions to several aspects of a cross-border inheritance and donation. Some examples of discriminatory inheritance and gift tax provisions are listed below.

3.1.3.2.1 Tax deductions for certain liabilities and debts3.1.3.2.2 Subjective tax exemptions3.1.3.2.3 Objective tax exemptions3.1.3.2.4 Valuation rules3.1.3.2.5 Tax rates3.1.3.2.6 Filing deadline3.1.3.2.7 Payment deadline3.1.3.2.8 Payment requirements3.1.3.2.9 Penalties and fines

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