This document is an excerpt from the EUR-Lex website
Bundesfinanzhof, Beschluss vom 15/12/2010
II R 63/09
Bundesfinanzhof, Beschluss vom 15/12/2010
II R 63/09
EEC - Free movement of capital - Restrictions – Succession tax – Method of calculating the tax - Acquisition via inheritance of a stake in a capital company, as a single member, forming part of the private estate of the deceased – Tax advantages provided for in the legislation of a Member State where the seat or management of such a company is located on national territory – Said stake taxed on the basis of its full value, without any tax advantages being applied, in the case of a capital company having its seat and management in a non-Member State (Canada) - Whether compatible with Articles 56(1) and 58 EC - Request for interpretation
Finanz-Rundschau Ertragsteuerrecht 2011 p.394-397
DE - Erbschaftssteuer - und Schenkungssteuergesetz, Paragraphen 1, 2 und 13 a
Doppelbesteuerungsabkommen Deutschland/Kanada (DBA-Kanada 2001), art. 26