The Resource Auswirkungen der Kündigung des ErbSt-DBA Deutschland-Österreich = Consequences of the termination of the inheritance tax treaty between Germany and Austria

Auswirkungen der Kündigung des ErbSt-DBA Deutschland-Österreich = Consequences of the termination of the inheritance tax treaty between Germany and Austria

Label
Auswirkungen der Kündigung des ErbSt-DBA Deutschland-Österreich = Consequences of the termination of the inheritance tax treaty between Germany and Austria
Title
Auswirkungen der Kündigung des ErbSt-DBA Deutschland-Österreich = Consequences of the termination of the inheritance tax treaty between Germany and Austria
Creator
Subject
Language
  • ger
  • eng
Summary
As reaction to the abolishment of the Austrian inheritance tax, the German government decided to give notice of termination with respect to the Austria-German inheritance tax treaty as from 31 December 2007. The authors analyse the consequences of this action: Germany will have the right to levy inheritance tax on property situated in Austria and on assets attributable to an Austrian PE if the bequeather or heir is a resident according to the German Inheritance Tax Act
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 18 (2008),
http://library.link/vocab/creatorName
  • Ecker, T
  • Gruber, P
  • Röster, T
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
inheritance tax
Label
Auswirkungen der Kündigung des ErbSt-DBA Deutschland-Österreich = Consequences of the termination of the inheritance tax treaty between Germany and Austria
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2008/R-S/SWI/1_19-23.zip
Instantiates
Publication
Note
20080225
Label
Auswirkungen der Kündigung des ErbSt-DBA Deutschland-Österreich = Consequences of the termination of the inheritance tax treaty between Germany and Austria
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2008/R-S/SWI/1_19-23.zip
Publication
Note
20080225

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