International law of succession

People’s living conditions have become much more international in recent years. Cross-border inheritances and gifts are no longer a rarity, but are increasingly becoming the norm. This is the case, for example, if heirs reside abroad, an estate is bequeathed from abroad or the assets are located in different states.

Unfortunately, the national tax systems are not coordinated in terms of inheritance tax. Germany has entered into double taxation treaties with only a few countries in the field of inheritance and gift tax.

It is therefore important to avoid double and multiple taxation by planning ahead.