Inheritance and gift tax and EC fundamental freedoms - German Federal Tax Court rules on different valuation methods for foreign and domestic real estate

Journal
Author
Burgstaller, E.; Haslinger, K.
Country
European Union
Published Date
Issue
European Taxation 2005 (Volume 45), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

With cases now being referred to the ECJ on inheritance and gift tax, the German Federal Court may well have to deal with several unclear questions, including those relating to valuation methods in the German case in question, that have accumulated over the years. The authors examine the issues involved and suggest various solutions.