The Resource Brussels IV regulation

Brussels IV regulation

Brussels IV regulation
Brussels IV regulation
  • eng
  • eng
One important international development is the adoption by the European Union (EU) of Regulation 650/2012, effective on 17 August 2015. This Regulation is commonly referred to as "Brussels IV", following a tradition of nicknaming EU regulations after particular cities (Rome I, etc.). The purpose of the Regulation is to provide a unified framework for addressing matters of "succession" to a decedent's assets among the 25 signatory nations, which includes all members of the European Union except Denmark, Ireland and the United Kingdom. Importantly, the Regulation impacts not only cross-border successions in the 25 member states but also cases where a cross-border succession has a connection to a third state (such as the United States). Any U.S. practitioner having a client who either resides in or has assets located in the European Union will want to know about the Brussels IV Regulation. This article is a brief survey of some of the Regulation's most relevant points for the U.S. practitioner
Citation source
In: International tax journal. - Riverwoods. - Vol. 44 (2018), no. 1 (January-February) ; p. 37-41
  • Schlesinger, S.J
  • Auchincloss, A.S
Geographic coverage
  • European Union
  • Europe
  • North America
Language note
  • international tax planning
  • succession
  • residence
  • habitual abode
  • immovable property

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      52.3736660 4.9336932
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