Austria/Germany. Inheritance tax - quo vadis?

• Autores: Patrick Knörzer, Andreas Perdelwitz, Natascha Schneider
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 6, 2008, págs. 291-298
• Idioma: inglés
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• Resumen

  • This article summarizes the decisions of the Austrian and German Constitutional Courts regarding the unconstitutionality of inheritance tax and present an overview of the differing legislative reactions in the two states. Subsequently, the cross-border consequences of these developments are considered, with particular emphasis on the implications for cross-border situations of the termination of the 1954 Austria-Germany inheritance tax treaty.