2011/856/EU: Commission Recommendation of 15 December 2011 regarding relief for d... (32011H0856)
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2011/856/EU: Commission Recommendation of 15 December 2011 regarding relief for double taxation of inheritances
- COMMISSION RECOMMENDATION
- of 15 December 2011
- regarding relief for double taxation of inheritances
- (2011/856/EU)
- 1. Subject matter
- 2. Definitions
- 3. General objective
- 4. Provision of tax relief
- 4.1. Tax relief in respect of immovable property and movable property of a permanent establishment
- 4.2. Tax relief in respect of other kinds of movable property
- 4.3. Tax relief in cases where the deceased had a personal link to a Member State other than that to which the heir has a personal link
- 4.4. Tax relief in cases of multiple personal links of a single person
- 5. Timing of application of the tax relief
- 6. Mutual agreement procedure
- 7. Follow-up
- 8. Addressees
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