Residence under treaty law after abolition of inheritance and gift tax in Sweden

In Sweden, inheritance and gift tax was abolished as of 2005. In three appeal decisions, the Federal Fiscal Court had to rule on the question of what effects the abolition of inheritance and gift tax in Sweden has on the double taxation agreement. The court came to the conclusion that, in the absence of a tax liability in Sweden, no residence under treaty law can be established there and the right of taxation - in the absence of double residence - is due to Germany.