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Inheritance tax - DTA Germany/Sweden: Right of taxation for gifts

Original: “Erbschaftsteuer – DBA Deutschland/Schweden: Besteuerungsrecht für Schenkungen”

The Regional Tax Court of Baden-Württemberg had to rule on the interpretation of residency under the double taxation agreement between Germany and Sweden for the purposes of inheritance and gift tax. According to the decisions of the FG, the double taxation agreement Germany/Sweden precludes the assessment of German gift tax, although gift tax had already been abolished in Sweden at the time of the gift.

in: Handelsblatt online, Steuerboard, 16. Juli 2021
Authors: Erik Muscheites