by Michael Schmidt | Jun 9, 2020 | • Residency; consequences, double nationality, cross border estate planning, • Tax planning (estate taxes and duties), • Tax planning (personal income tax)
Germany is an attractive place to live in the center of Europe and the EU. It is safe, relaxed and highly developed. Its political system is stable and reliable, while its powerful economy is the largest in Europe. Known for its long and rich cultural history, Germany...
by Walter H. Boss | Apr 21, 2020 | • Residency; consequences, double nationality, cross border estate planning, • The will or testament
The order of succession in Switzerland is determined by the Swiss Civil Code. According to the general provisions of the Swiss International Private Law Act, Swiss courts or administrative authorities at the decedent’s last domicile shall have jurisdiction over...
by Sonia Velasco | Aug 22, 2014 | • Residency; consequences, double nationality, cross border estate planning, • The will or testament
Are non residents in Spain discriminated against where inheritance and gift tax is concerned? Are there any possibilities to ask for a refund of the taxes paid in the past? The tax treatment of non residents in Spain concerning inheritance and gift taxes could be...
by Sonia Velasco | Aug 22, 2014 | • Residency; consequences, double nationality, cross border estate planning, • The will or testament
Issues arising when an inheritance or a gift involves non-resident individuals. Under Spanish regulations, mortis causa transfers and inter vivos gifts are subject to inheritance and gift tax (“IGT”). Spanish resident individuals are subject to IGT on their worldwide...
