Germany: new will registry
Germany has started to create a central will registry which is managed by the chamber of German notaries ("Bundesnotarkammer"). The will registry is…
German Inheritance Tax: ECJ judgment on double (inheritance) taxation
On 12 February 2009, the European Court of Justice (ECJ) held that the free movement of capital does not require a Member State (MS) to credit foreign…
Convention between Germany and USA for the Avoidance of Double Taxation with respect to taxes on estates, inheritances, and gifts
The German Government has issued a consolidated version of the "Convention between the Federal Republic of Germany and the United States of America…