The Resource Doppelte Belastung inländischer Grundstücke mit Grunderwerbsteuer und Erbschafts- und Schenkungssteuer? = Is domestic real estate subject to the double burden of real estate transfer tax and inheritance and gift tax?

Doppelte Belastung inländischer Grundstücke mit Grunderwerbsteuer und Erbschafts- und Schenkungssteuer? = Is domestic real estate subject to the double burden of real estate transfer tax and inheritance and gift tax?

Label
Doppelte Belastung inländischer Grundstücke mit Grunderwerbsteuer und Erbschafts- und Schenkungssteuer? = Is domestic real estate subject to the double burden of real estate transfer tax and inheritance and gift tax?
Title
Doppelte Belastung inländischer Grundstücke mit Grunderwerbsteuer und Erbschafts- und Schenkungssteuer? = Is domestic real estate subject to the double burden of real estate transfer tax and inheritance and gift tax?
Creator
Subject
Language
eng
Summary
As of 1 August 2008, transferring domestic real estate after death and also as a gift inter vivos is subject to real estate transfer tax. Such acquisition transactions may also be subject to foreign inheritance and gift taxation. In this connection the queston arises whether taxes on real estate transfer can be credited against the inheritance and gift tax levied in a foreign country. Besides these issues, the author discusses the question whether double tax treaties are applicable to real estate tax
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 18 (2008),
http://library.link/vocab/creatorName
Fellner, K-W
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • immovable property
  • transfer tax
  • inheritance tax
  • gift tax
  • tax treaty
Label
Doppelte Belastung inländischer Grundstücke mit Grunderwerbsteuer und Erbschafts- und Schenkungssteuer? = Is domestic real estate subject to the double burden of real estate transfer tax and inheritance and gift tax?
Instantiates
Publication
Label
Doppelte Belastung inländischer Grundstücke mit Grunderwerbsteuer und Erbschafts- und Schenkungssteuer? = Is domestic real estate subject to the double burden of real estate transfer tax and inheritance and gift tax?
Publication

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